HMRC has answered the BVRLA’s final questions on the WLTP transition.
The questions, which include clarification on CO2 emissions figures for vehicles registered before and after the 6 April and zero-emission mileage (ZEM) figures can be found on the Vehicle Testing (WLTP) guidance page.
HMRC has confirmed that if leasing companies currently acquire the Company Car Tax data via a digital mode such as a database or spreadsheet, then it is content for this to continue, providing the ZEM figure is the same as it will appear on the Certificate of Conformity (CoC).
If the ZEM figure is in kilometres, then it must be converted into miles. The onus is on the user to submit the correct ZEM figure and whichever way they obtain the ZEM is their choice, provided that they are satisfied that the official ZEM figure has been submitted.
If an alternative source of information is used by an HMRC customer and it later proves incorrect, then responsibility lies with the customer.