Key points under UK tax rules:

• If an employer pays congestion charges or tolls incurred during private use of a company car, this may be treated as a taxable benefit.

• If the employee reimburses the employer for private charges, no additional taxable benefit normally arises.

• It is essential to maintain clear documentation (e.g. a Driving log) that distinguishes between business and private journeys.

• HMRC requires accurate records to ensure correct tax reporting and to avoid penalties or reassessments.

Clear separation of private and business travel is therefore crucial for compliance and tax efficiency.

Benefits of a digital Driving log from NorthTracker

Keeping track of all toll or congestion charge passages manually via government portals can be time-consuming — especially for companies with multiple vehicles or employees. A digital Driving log from NorthTracker helps you:

• Automatically register each passage and the purpose of the journey

• Separate congestion charges between private and business use

• Generate documentation that meets HMRC requirements

• Minimise the risk of incorrect company car benefit taxation

• Save time and money through more efficient administration

With NorthTracker, you get a reliable system that simplifies everyday operations — and ensures you always have accurate documentation available in case of inspection.