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Pooled cars are treated as not available for private use¹. See EIM23450–EIM23490.

A car is treated as included in a pool for a tax year if²:

1. Ìý

   (a)ÌýÌýÌýÌý it is made available to and actually used by more than one employee (of one or more employers) and although made available by reason of the employment, no single employee has exclusive use

2. Ìý

   (b)ÌýÌýÌýÌý in the case of each employee any private use is merely incidental (see below) to the employee's other use, and

3. Ìý

   (c)ÌýÌýÌýÌý the car is not normally kept overnight at or near the residential premises of one of the employees (except while being kept overnight on premises occupied by the person making the car available)

Although there is no evidential requirement in the legislation, it is prudent to keep sufficient records to demonstrate that the statutory conditions have been met, although a failure to do so may not be fatal, see Industrial Doors (Scotland)³.

As regards (c), HMRC accepts (see EIM23465) that a car is