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RD 31: Motor vehicle test period
or “Tracking personal use of company cars to calculate benefits”
You could also call this:

“Tax treatment for replacing your work vehicle”

When you replace a car that you use for work, the new car is treated the same as the old one for tax purposes. This applies when figuring out how much the car is used for private reasons. The rule works if the time you test the new car gives a fair idea of how much you’ll use it privately over the whole time you have it. This rule is connected to section RD 31, which talks about how to figure out the value of using a work car for private reasons.

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Next up: RD 33: Subsidised transport

or “How subsidised transport from your employer is treated as a taxable benefit”
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Part R General collection rules
Employment-related taxes: Value of fringe benefits

RD 32Replacement motor vehicles

  1. For the purposes of section RD 31, a replacement motor vehicle is treated in the same way as the vehicle it replaces if the result ascertained in the test period is likely to be fairly representative of the average availability for the private use of the vehicle during the term.

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