Company cars – United Kingdom
If you want to drive a company car registered in another EU country for more than 6 months in the United Kingdom, you can ask for an exemption from registration.
Your company has to apply for a P46 form from HMRC. HMRC will issue a customs relief form, which can be used to confirm the registration exemption as needed. In this case, you must have a contract that certifies your right to drive the car.
Private use of your company car
You can drive your company car in the United Kingdom for private purposes, as long as it is clearly stated in your employment contract. HMRC must be notified by the employer of this entitlement.
Lending your company car to a family member
When you use your company car temporarily in the United Kingdom,you can lend it to your spouse or dependent children, as long as it is mentioned in your employment contract.