Part 3U.K.Employment income: earnings and benefits etc. treated as earnings

Chapter 6U.K.Taxable benefits: cars, vans and related benefits

Vans: benefit treated as earningsU.K.

154Benefit of van treated as earningsU.K.

If this Chapter applies to a van in relation to a particular tax year, the cash equivalent of the benefit of the van is to be treated as earnings from the employment for that year.