It’s tempting to think that if a car is generally available to anyone who needs to drive it, it must be a pool car and therefore not taxable as a benefit in kind on anyone. Tempting but, sadly, not often true. To be exempt, the car must be one which is
– Actually used by more than one employee or director
– Not ordinarily used by on employee or director to the exclusion of all others
– Not normally kept overnight at or near the home of a director or employee (except where it’s kept overnight on premises occupied by the employer)
– Not used by anyone for private (including home-to-work) travel at all (except for private use which is “incidental” to business use, such as taking a car home overnight in readiness for a business trip starting very early the next day)
The rules are strict and are notoriously strictly applied. Be prepared to prove, if challenged, that they are met.
