One of the most common benefits offered by employers to their employees is a company carand fuel for private use.According to Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003), s115(1) andHMRC Employment Income Manual EIM2310, a car for employment income tax purposes isa mechanically propelled road vehicle which is not a goods vehicle, motor cycle, invalidcarriage or a vehicle of a type not commonly used as a private vehicle and unsuitable to beused as such.
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机译：雇主为雇员提供的最普遍的福利之一是公司私家车 n n私人燃料。 r n根据《 2003年所得税（收入和退休金）法》（ITEPA 2003），s115（1）和 r nHMRC就业收入手册EIM2310，用于就业所得税的汽车是 n机械驱动的公路车辆，不是货车，摩托车，无效 n carriage或非常用类型的车辆私人车辆，因此不适合使用。
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