There are a number of changes to be aware of on the company vehicle front.
The first is that the diesel supplement (which not so long ago was due to be abolished) is to be increased from the current 3% to 4% from 6th April 2018.
The supplement will apply to all diesel cars registered from 1st January 1998 to 31st August 2017, and also to cars registered from 1st September 2017.
Reporting Company Car Changes
From 6th April 2018, employers who have opted to payroll company car and fuel benefits must report company car changes on the Full Payment Submission (FPS)
Rather than on form P46 (car). This has been an option since 6th April 2017, but becomes mandatory from 6th April 2018. Employers who report these benefits on the P11D should continue to notify changes on form P46 (car) (or where an employee simply changes his or her car, online)
Employers who wish to payroll benefits in 2018/19 must register to do so by 5th April 2018 to the extent that the benefits in question were not payrolled in 2017/18