 What
records will I need to keep in the future?
For 1994-95 and later years, for each employee, you should
record
- name and National Insurance number
- date car first made available
- type of car provided. eg
- make and model
- engine size/cc*
- petrol or diesel*
- date of registration
- manufacturer's list price of car (including any VAT, car
tax and delivery charge)
- price of options and accessories (additional to standard
equipment), including tax, delivery and fitting, when car
first made available to employee
- price of accessories after car first made available (and
after 31 July1993) which had a price of more than £100
- capital contributions made by the employee towards cost
of car or accessories
- annual payments for private use of car, where there is
a requirement to make such payments
- annual business mileage, to show whether it was
- less than 2,500 miles
- between 2,500 and 17,999 miles
- 18,000 or more miles
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