BIK P11D - changing vehicle mid year

[Zimunya]

Thank you in advance to any clever Mumsnetters who know the answer to this. A staff member with a company paid lease vehicle is changing vehicles from a plug-in hybrid electric vehicle (PHEV) to a full battery electric vehicle (BEV). This means his Benefit in Kind tax rates change. How do we advise HMRC about this? Issue a P11D when the PHEV is handed back to cover the tax period from the start of the tax year to the end date of the old vehicle lease, and then issue another P11D at the end of the year for the period covering the new BEV lease? Or is there another way of advising HMRC mid year?

Thanks in advance for any advice. The person who usually deals with this is on extended leave, and I am floundering a bit.

Interested in the answer to this. I work in a small company doing the payroll (with assistance from our accountants) and we have to wait until the end of the tax year to update. So in the event of a vehicle change mid year, the person may be over or under taxed, and it won't be adjusted to correct until the next p11d is issued, then they are put on an emergency tax code.
We have spoken to our accountants about this and they said this is just how it. I don't know if this is an inherent problem with HMRC, or if our accountants are just a bit crap.

This has happened a few time at our place. It is pretty much impossible for us to make the changes mid year. A couple of times employees have managed to do it by phoning HMRC or going on their own personal tax accounts.

Don't P46(car) forms exist any more? You used to notify HMRC whenever an employee changed vehicle.

If they've been removed, I'd suggest the employee logs in to their HMRC account and notifies HMRC themselves. There is a section for telling them changes that will affect your tax code so they can do it there. It won't be a perfect calculation but it'll be closer than doing nothing at all.

I tried sending HMRC an amended P11D and they totally ignored it.

Thanks all for your replies. Very reassuring, as I was beginning to think that I was an idiot as I couldn't see a clear answer on the HMRC website! @Tarantella6 - no, the P46 no longer exists :(
@Comefromaway - thanks. I guess I won't bother with that, then! It seems the best (only?) option is for the employee to handle this themselves?
@Brbreeze - seems like your accountants are not wrong.

On the receiving end of this rather than the giving but my understanding is that I notify HMRC straight away and my employer only does it once a year. They update when I notify them and it is confirmed by the employer. They haven't had an issue with this.

This is the only employer that has done it annually. Back in 2018 I had a different employer who appeared to notify them somehow every quarter but they'd always have old vehicle data so I'd notify HMRC and my employer would mess it up. I don't know if they used the form mentioned above that's no longer available or another way but it was all on one spreadsheet.

Thanks @MoreCardassianThanKardashian - this is helpful.

Why are you still doing the outdated P11D’s?

payrolling benefits will be mandatory for all employers, who provide benefits to employees, from from 6 April 2026.

• The benefit amount is included as taxable pay and the income tax is paid through RTI so the tax is being paid at the right time rather than relying on HMRC issuing the correct PAYE code, which can lead to underpayments/overpayments if the amount is incorrect.
• If car benefits are taxed via payroll, it removes the requirement to complete forms P46(car) to notify HMRC of changes to company cars made in the year.
• Information held is more up to date.
• There would be less queries with PAYE codes as they won’t need adjusting for benefits.
• There is no need to report payrolled benefits on the form P11D, however, there is still a requirement to complete the annual form P11D(b) to calculate and pay the employers Class 1A National Insurance and this would continue to be payable by 19 July, following the end of the tax year.

The P46 does still exist, and the electronic equivalent lets you advise of changes of car mid year. This is a very normal sitation; how many people time their company car changes to match a tax year...?!?!?

Tell HMRC about an employee's company car - GOV.UK (www.gov.uk)

@Tryingtokeepgoing and @BakedBeansforabrain - thank you both so much. Apologies that I got the P46 information wrong - that came from gov.uk but the bit about starting a new emploeee, so I think it must be a different form - "The P46 form is no longer used. Get the information by asking your new employee to complete HMRC 's new starter checklist."

I'm so gratfeul for all the help and incredibly useful information that everyone has provided - thank you.

*grateful.

I changed company lease car mid year.
My work payroll people advise me to write to HMRC with the details, value, emissions , personal contributions etc of my new car. You can also do it on Government Gateway. When I got my P11D in April, it showed xxx days of Old Car and yyy days of New Car.