 How
do I find details of existing cars?
We know you may not have records of list prices and all accessories
for existing cars. In order to avoid unnecessary work, Tax
Offices will accept prices based on
- the list price of the car plus major optional
accessories (automatic gearbox, air conditioning etc)
- published guides where the manufacturer's
price list is not available
You should use your best efforts to find the list price of each
car and its accessories, but where the information is not available
you should tell your Tax Office, and provide a reasonable estimate.
Manufacturer's list price
- Identify the model from invoice, leasing company information
or badge on car
- Establish date of registration from registration documents
held by employer, employee or leasing company
- Find manufacturer's or importer's list price on day before
date of registration from
- specialist lists of prices in book form or on computer
disk (eg as published by Glass's Guide Service Ltd)
- organisations offering specialist services providing
prices for lists of cars (eg.Glass's Guide Service Ltd,
phone 0932 823823; CAP Nationwide Motor Research Ltd,
phone 0756 700666)
- price lists from manufacturers or importer's special
telephone contact points, eg
- Ford: 0800 505152
- Peugot: 0203 884000
- Vauxhall: 0800 444200
- leasing companies, some of whom are providing advice
on prices for client companies
- invoice (if shown).
Appropriate Taxes
Add (if not already included)
- VAT
- car tax (up to 12 November 1992)
as shown on manufacturer's price list, or invoice, etc
Do not add vehicle excise duty (road tax).
Delivery Charge
Add price for delivery, identified from
- invoice, manufacturer's price list, specialist commercial lists, as above
Accessories
These include, for example
- options factory-fitted by manufacturer
- manufacturer's extras fitted by dealer
- independent extras fitted by dealer
- independent extras fitted by independent supplier.
Add price of any accessories included when car first made available
(including price - if any - for delivery and fitting). Obtain
details from
- manufacturer's price list
- dealer's etc price list (or failing that, price charged
by dealer)
- independent supplier's price list (or failing that, price
charged by independent supplier)
- invoice
- leasing company, for leased cars
- employee
Add price of accessories fitted after car first made available
to employee, where the price was £100 or more, but only
for accessories made available after 31 July 1993.
Capital Contributions
Check what amount, if any, your employee contributed towards the cost of the car and deduct it from the list price of the car when notifying the Tax Office.
These notes are for guidance only and reflect the tax position at the time of writing. They do not affect your right of appeal about your own tax.
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