Introduction to this document

Pool car journey record

For a company car to count as a pool car (meaning that employees who use it aren’t taxed on it as a benefit) it must not be used for private journeys. HMRC may ask for evidence of this. You should maintain a log of all journeys made in the car.

Proof of journey

To satisfy HMRC that a vehicle is a pool car, you need evidence that it has not been used by one director/employee to the exclusion of others and that there was no non-incidental private use. Using our Pool Car Journey Record is an excellent way of proving when the car was used, who used it and why.

This will provide proof that there has been no private use of the vehicle (except for the rare occasion when it forms part of a business journey; for example, to keep an early appointment the employee takes the car home the night before).

Keep the record in the glove compartment of the car for the duration of the month, so there can be no excuses about failure to complete it. However, do ensure that the form is filed away at the end of the month. Make sure the records are kept safely - even after pool car status is confirmed the journey records are likely to be checked by HMRC during an employer compliance visit.