Employee pool car agreementBanning private use is essential for a car to be considered a pool car by HMRC. A verbal ban may work but it's more sensible to require the employee to sign an agreement that specifically states that the car is not to be use... Read more

Company van agreementNo taxable benefit in kind arises from making a company van available to an employee if they are not entitled to use it for private journeys and do not actually do so. To avoid the benefit you make an agreement with or set a pol... Read more

Employees using their own cars for business policyIf employees use their own vehicles for business journeys, you should have a company policy which spells out the situation regarding insurance, parking and mileage rates at which you will reimburse th... Read more

Employee travel expenses policyResponsibility for determining whether business expenses reimbursed to employees and directors are exempt from tax and NI rests with the employer. Therefore, it's good practice to have a travel expenses policy in place. ... Read more

Employee business mileage recordEmployees and directors are required to keep a record of journeys for which they receive a mileage allowance from their employer or claim a tax deduction for business travel. A copy of the record should be retained by ... Read more

Cars and car allowances policyIf you provide your employees with a car you can use a policy to set the detailed terms and conditions of its use. However, you must now provide the key information relating to benefits, including company cars, in the wr... Read more