VW emissions – HMRC confirm position regarding previously submitted P11Ds

CIPP commented yesterday that HMRC have confirmed that even if the CO2 figures are found to be incorrect it will not affect the levels of company car tax that have already been charged. There will be no requirement for employers to re-submit P11Ds.

This is because the legislation says that the calculation should be based on the CO2 figures on the EC certificate of conformity or the UK approval certificate. This means that it is not possible for HMRC to create a retrospective tax charge.