Q: Company car details

Class 1A NICs are payable by the employer, not the employee.

Class 1A NICs for cars and fuel aren't payable through Sage 50 Payroll, but you can use the information provided to complete your forms P11D, P9D and P11D(b). You can use the Sage 50 P11D software to provide HMRC with details of all the benefits and expenses you've provided to your employees.

Find out more about Sage 50 P11D from the Sage Store.

Form P46(Car) is only required when and employee:

• Has use of the company car for the first time for private use.
• Has use of an additional car for private use.
• Ceases to have a company car for private use.
• Becomes a director or starts to earn more than £8500 per annum, whilst having private use of a company car.
• Has their company car is replaced.

Once you've entered the P46(Car) details in your software, you can submit the information online to HMRC using the secure mailbox. Find out more.

1. Employee > select the required employee > Employee Record > Cars/Fuel.
2. From the Car Registration drop-down list > choose the registration of the vehicle you want to delete > Remove Car.
3. Follow the instructions in the wizard > Finish > Yes.

You can refer to the booklet CA33 Class 1A National Insurance contributions on Car and Fuel Benefits, available from HMRC. Alternatively, visit the HMRC website at www.hmrc.gov.uk