HMRC has identified and corrected an error in paragraph 13.7 of booklet 480 (2007). The introduction of the £500 charge where fuel is provided for a van for which there is a van benefit charge is introduced from the 2007/08 tax year, not the 2008/09 tax year.

The corrected booklet is available to download and will also be provided on the Budget version of the Employer CD-ROM.

...UK Payroll News - Latest

Sources:
Error in booklet 480 (2007)

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