My company car is a Toyota Hilux double-cab pick-up truck. My company bought this for me in 2024. I understand the rules changed in April 2025 and this truck must now be classed as a passenger car, although I’ve read there is some relief until 2029. I’m also aware that benefits-in-kind must soon be included in payroll calculations. Do I need to declare the truck under the old rules in my payroll calculations from April 2026, or do I simply need to carry on submitting P11Ds until the relief expires in 2029? 

Arthur replies: 

HMRC states in its Employment Income Manual at EIM23151: ‘It therefore follows that from 6 April 2025 most double cab pickups are expected to be classified as cars when calculating the benefit charge. This is because typically these vehicles are equally suited to convey passengers and goods and have no predominant suitability.’ It adds: ‘Transitional arrangements will apply for employers that have purchased, leased, or ordered a double cab pickup before 6 April 2025, whereby they will be able to rely upon the previous treatment until the earlier of disposal, lease expiry, or 5 April 2029.’ It appears that you simply need to carry on submitting P11Ds until the relief expires in 2029.