ࡱ> qpv bjbj֝֝ 8l.k.k **#####7778ol7;:::::::=@:#:##:$$$F##:$:$$F"36E5j26T::0;6T1A1A61A#6$::*";1A* : Pro forma calculation sheet for car benefit Tax Year ending 5 April 2026 (If a church owned car is provided, please give a copy of this completed form to your Minister/CRCW along with a copy of Paper C to enable completion of their Self Assessment Tax Return). This calculation is based on the CO2 emissions of the (petrol) carExample 2025/26For your Calculation Manufacturers list price of car when new (see note 1 below) 12,560Cost of any accessories fitted14012,700Deduct any contribution made by employee (see note 2 below)NilCost upon which car benefit is based12,700The percentage charges based on the CO2 emissions (see note 3 below). (eg car with CO2 emissions of 143, round down to 140, therefore the percentage of the cars price which is taxed is 34%) 4,318 Less car unavailable for part of tax year (eg minister used own car until church purchased a car 6/5/25= 30/365ths (355)3,963Contribution made by minister/CRCW for private use in excess of the advisory fuel rates issues by H M Revenue & Customs Nil  Assessable car benefit (Enter this figure onto Paper C) 3,963 Note 1 - The manufacturers published list price includes the cost of accessories (including fitting), included with the car, either when it was first available to the minister/CRCW, or added at a later date, together with any customs duties, VAT, delivery charges, car tax, but not Vehicle Excise Duty (road tax). The manufacturer's original list price (when new) must be used to calculate the assessable benefit even if the car is bought second hand. The manufacturer's list price can be obtained from a motor dealer or from a commercial publication such as Parker's Car Price Guide. Note 2 - A capital contribution of up to 5,000 made by the minister/CRCW towards the purchase of the car and/or accessories can be deducted from the list price. Note 3 - CO2 emission table 2025/26 CO2 emissions grams/kilometreTaxable % of cars priceCO2 emissions grams/kilometreTaxable % of cars priceCO2 emissions grams/kilometreTaxable % of cars price0-50 51-54 55-59** 16* 17*95-99 100-104 105-10925* 26* 27*145-149 150-154 155-159 35* 36* 37*60-64 65-69 70-7418* 19* 20*110-114 115-119 120-12428* 29* 30*160+  38 75-79 80-84 85-89 90-9421* 22* 23* 24*125-129 130-134 135-139 140-14431* 32* 33* 34*and continuing at 37% thereafter without diesel supplement * If the car runs solely on diesel (all Euro standards) then *add 4%, subject to the overall maximum appropriate percentage of 37%. Diesel vehicles are not subject to the 4% surcharge, if they meet the RDE2 standard. ** If the vehicles CO2 is below 50 then contact HYPERLINK "mailto:financeteam@urc.org.uk"mailto:financeteam@urc.org.uk as different rates apply and are available on request. Fuel benefit (if any fuel is provided for private use and not reimbursed in full) The car fuel benefit charge is calculated by multiplying two figures:- The fixed sum for 2025/26; 28,200, and the appropriate percentage used to calculate the car benefit i.e. the taxable percentage of the cars price a/s determined by the CO2 emissions (as shown in the table above).     Paper B  FILENAME \p \* MERGEFORMAT https://theunitedreformedchurch.sharepoint.com/sites/Finance/PAYROLL/P11D/2025-26 Mailing/Documents for mailing/Ministers' mailing/Paper B - CarBenProforma 2025-26 wkg.doc ?@FIJK  ? @ K Q Z [ ᷫᛇr\rF0F+h?h?D6B*CJOJQJ]aJph+h?hwz6B*CJOJQJ]aJph+h?hwz6B*CJH*OJQJaJph(h?hwz6B*CJOJQJaJph'h?h56B*CJOJQJphhT&h56CJOJQJhT&B*OJQJphhhnvB*OJQJphh?h9B*OJQJphh?hN~B*OJQJphh?hwzB*OJQJphh?h!,B*OJQJphK  _ g o x ($ 5`0 p@P"%(P+ .$Ifa$gdhnv%$ 5`0 p@P"%(P+ .$Ifa$ $Ifgd m $^a$gd[ ^ _ g j k l m n o x ƶ֣}jWWD}%h?h0"7B*CJOJQJaJph%h?h~B*CJOJQJaJph%h?hN~B*CJOJQJaJph%h?hwzB*CJOJQJaJph%h?hhnvB*CJOJQJaJph%h?hzB*CJOJQJaJphhT&B*CJOJQJaJphhhnvB*CJOJQJaJph%h?hwzB*CJOJQJaJph+h?h m6B*CJOJQJ]aJph rPP('$ 20 p@P"%(P+ .$If]a$" 5`0 p@P"%(P+ .$Ifkd$$IflF9!5&n t0Q'    4 laPyt0"7 %kd$$IflzF9!5&n t0Q'    4 laPytUg%$ 5`0 p@P"%(P+ .$Ifa$'$ 20 p@P"%(P+ .$If]a$ %$ 5`0 p@P"%(P+ .$Ifa$)$ 5`0 p@P"%(P+ .$If]a$" 5`0 p@P"%(P+ .$If : > ? @ e f h k l m n ƤwhXhhXIh#Whi\CJOJQJaJh#WhwzCJH*OJQJaJh#WhwzCJOJQJaJh/x+hwzCJOJQJaJh/x+h0"7CJOJQJaJh/x+h~CJOJQJaJh/x+hwzCJOJQJaJ%h?h0"7B*CJOJQJaJph%h?hwzB*CJOJQJaJph%h?hwzB*CJOJQJaJph%h?h~B*CJOJQJaJph tR))$ 5`0 p@P"%(P+ .$If]a$" 5`0 p@P"%(P+ .$Ifkd$$IflF9!5&n t0Q'    4 laPytUg : O-" 5`0 p@P"%(P+ .$Ifkd#$$IflF9!5&n t0Q'    4 laPytUg%$ 5`0 p@P"%(P+ .$Ifa$: > ? @ &kd$$IflF9!5&n t0Q'    4 laPytUg%$ 5`0 p@P"%(P+ .$Ifa$)$ 5`0 p@P"%(P+ .$If]a$@ e l m %$ 5`0 p@P"%(P+ .$Ifa$)$ 5`0 p@P"%(P+ .$If]a$" 5`0 p@P"%(P+ .$Ifm n - tJ9 !d$Ifgd* 5`0 p@P"%(P+ .d<$Ifgdkde$$IflF9!5&n t0Q'    4 laPytUg ( ) * - . 0 3 4 5 6 7 a ⥖xiZh#WhzCJOJQJaJh#Wh$CJOJQJaJh#WhwzCJ OJQJaJh/x+hwzCJOJQJaJh#Wh0"7CJOJQJaJh#WhwzCJOJQJaJh#Wh#WCJOJQJaJh#Whi\CJOJQJaJh#Whwz>*CJOJQJaJh#WhwzCJOJQJaJh#Wh?DCJOJQJaJ#- . 4 5 6 %$ 5`0 p@P"%(P+ .$Ifa$)$ 5`0 p@P"%(P+ .$If]a$6 7 a rP+% 5`0 p@P"%(P+ .$Ifgd]" 5`0 p@P"%(P+ .$Ifkd$$IflvF9!5&n t0Q'    4 laPytUg %$ 5`0 p@P"%(P+ .$Ifa$,$ 5t0 p@P"%(P+ .!$If]!a$gdi\)$ 5`0 p@P"%(P+ .$If]a$ tR&,$ 5`0 p@P"%(P+ .$If]a$gd]" 5`0 p@P"%(P+ .$Ifkd$$IflF9!5&n t0Q'    4 laPytUg 7 M%( 5`0 p@P"%(P+ .d$IfgdokdL$$IflXF9!5&n t0Q'    4 laPytUg%$ 5`0 p@P"%(P+ .$Ifa$ 6 7 8 < = > ? @ O X x y z { |  ôtdQDh/x+hwzCJOJQJ%hT&hwzB*CJOJQJaJphh#Wh#W5CJOJQJaJh#Wh-5CJOJQJaJh#Whz5CJOJQJaJh#Whwz5CJOJQJaJh#Wha5CJOJQJaJh/x+hwzCJOJQJaJh#WhwzCJOJQJaJh#WhwzCJ OJQJaJh#Whwz6CJOJQJaJh#WhN~CJOJQJaJ7 8 < = > %$ 5`0 p@P"%(P+ .$Ifa$)$ 5`0 p@P"%(P+ .$If]a$> ? @ x y rPP')$ 5`0 p@P"%(P+ .$If]a$" 5`0 p@P"%(P+ .$Ifkd$$Ifl%F9!5&n t0Q'    4 laPytUgy !kd$$IflF9!5&n t0Q'    4 laPytUg%$ 5`0 p@P"%(P+ .$Ifa$,$ 5`0 p@P"%(P+ .$If]a$gdUz s$`Z`Z`$If%$ 5`0 p@P"%(P+ .$Ifa$ $ 5`0 p@P"%(P+ .a$*$ 5`0 p@P"%(P+ .d ^a$gdKY %(&d x]^gd i d x]gd i  (+Js~ѳѤscSCSh#Whz5CJOJQJaJh#WhT&5CJOJQJaJh#Whhnv5CJOJQJaJ"h#Whwz5CJH*OJQJaJh#WhwzCJOJQJaJh#Whwz5CJOJQJaJh/x+h$CJOJQJaJh/x+h7XCJOJQJaJh/x+hjTCJOJQJaJh/x+h^hCJOJQJaJh/x+hwzCJOJQJaJh/x+hwz5CJOJQJaJ$=>BCDGIJLMOPQSTUWXYZ[`ahipqռռռձzoodՐՐh#WhOJQJh#Wh#WOJQJh#Wh$OJQJh#WhhOJQJh#Wh_"OJQJh#Wh|JOJQJh#Wh5OJQJh#Wh0zOJQJh#WhwzCJOJQJh#WhwzH*OJQJh#WhwzOJQJh#WhwzCJ OJQJaJh#Whwz>*CJOJQJaJ'$=>5kd;$$Ifl4ֈ3 by &On30'4 laPf4yt_~$If>DJPSW[aiquyb($ 5`0 p@P"%(P+ .$Ifa$gd!u($ 5`0 p@P"%(P+ .$Ifa$gdf%$ 5`0 p@P"%(P+ .$Ifa$($ 5`0 p@P"%(P+ .$Ifa$gd0z qrsuvwyz{}ɾ߳ߨԝɝߝ߇|h#WhOJQJh#WhgVOJQJh#Wh$OJQJh#WhCOJQJh#Wh!uOJQJh#Whi\OJQJh#Wh?OJQJh#Wh?DOJQJh#WhhOJQJh#WhwzOJQJh#Wh#WOJQJh#Wh_"OJQJ0y}j# 20 p@P"%(P+ .$IfgdgV# 20 p@P"%(P+ .$IfgdC%$ 5`0 p@P"%(P+ .$Ifa$($ 5`0 p@P"%(P+ .$Ifa$gd!u>%$ 5`0 p@P"%(P+ .$Ifa$kd$$Iflֈ3 by &On30'4 laPyt_~ ($ 5`0 p@P"%(P+ .$Ifa$gdi\($ 5`0 p@P"%(P+ .$Ifa$gd!u%$ 5`0 p@P"%(P+ .$Ifa$    !"#$)*/056;<=>@ABDEFHIJLSTU[\]cdkԨɨh#Whi\OJQJh#Wh$OJQJh#Wh!uOJQJh#WhzOJQJh#Wh?DOJQJh#Wh#WOJQJh#Wh_"OJQJh#Wh'OJQJh#WhOJQJh#WhwzOJQJ9  "#f% 5`0 p@P"%(P+ .$Ifgdi\' 20 p@P"%(P+ .$If^gdz# 20 p@P"%(P+ .$Ifgdz($ 5`0 p@P"%(P+ .$Ifa$gdWq#$*>%$ 5`0 p@P"%(P+ .$Ifa$kd$$Iflֈ3 by &On30'4 laPyt_~*06<@DHLT\dlptx|($ 5`0 p@P"%(P+ .$Ifa$gdi\($ 5`0 p@P"%(P+ .$Ifa$gd!u%$ 5`0 p@P"%(P+ .$Ifa$klmnopqrstuvwxyz{|߾߾Ծ߾ԅvgXgh#Wh$CJOJQJaJh#WhwzCJOJQJaJh#Wh_"CJOJQJaJh#WhwzCJOJQJh#WhWqOJQJh#WhY]OJQJh#WhOJQJh#WhwHOJQJh#Wh?DOJQJh#Wh$OJQJh#WhwzOJQJh#Wh#WOJQJh#Wh_"OJQJh#Wh!uOJQJ|($ 5`0 p@P"%(P+ .$Ifa$gd_~($ 5`0 p@P"%(P+ .$Ifa$gdY<,$$d gdKY$ (P+ .^a$kd $$Ifl[ֈ3 by &On30'4 laPyt_~6JOQĵⵛm^Hm+j h#Wh/x+CJOJQJUaJh#Wh/x+CJOJQJaJ%jh#Wh/x+CJOJQJUaJh#Wh?DCJOJQJaJh#Wh_"H*OJQJh#Wh_"OJQJh#WhICJOJQJaJh#Wh_"CJOJQJaJh#WhUzCJOJQJaJh#WhCCJOJQJaJh#WhwzCJOJQJaJh#WhMCJOJQJaJ !"Y   Z[ȹwj]wjwPh#Whs CJOJQJh#WhzCJOJQJh#Wh$CJOJQJh#WhT&CJOJQJh#WhhnvCJOJQJh#WhH\CJOJQJh#WhwzCJOJQJh#Whwz5CJOJQJh#Wh_"CJOJQJaJh#Wh/x+CJOJQJaJ%jh#Wh/x+CJOJQJUaJ)h#Wh/x+0JB*CJOJQJaJphYsB@@@0$ & F' :hL`0 p@P"%(P+ .Ld ^La$gdKY2$ & F' :hL`0 p@P"%(P+ .Ld <^La$gde,$ 5`0 p@P"%(P+ .d <^a$gde+ 5`0 p@P"$(P+ .d xP^gdV`Ⱥ~zh)3$h6j6CJOJQJaJmHnHuhs h0"76CJOJQJaJ(jhs h0"76CJOJQJUaJh0"7hi\h0"75CJ(OJQJhjhUh#WhwzCJOJQJh#WhN~CJH*OJQJaJh#WhN~CJOJQJaJ0$ & F' :hL`0 p@P"%(P+ .Ld ^La$gdKY$a$gdTu $]a$gd 6&P /R :p1vL. A!"#*$!%I $$IfP!vh#v#vn#v:V l t0Q'55n5/ / / 4aPyt0"7$$IfP!vh#v#vn#v:V lz t0Q'55n5/ 4aPytUg$$IfP!vh#v#vn#v:V l t0Q'55n54aPytUg$$IfP!vh#v#vn#v:V l t0Q'55n54aPytUg$$IfP!vh#v#vn#v:V l t0Q'55n54aPytUg$$IfP!vh#v#vn#v:V l t0Q'55n54aPytUg$$IfP!vh#v#vn#v:V lv t0Q'55n54aPytUg$$IfP!vh#v#vn#v:V l t0Q'55n54aPytUg$$IfP!vh#v#vn#v:V lX t0Q'55n54aPytUg$$IfP!vh#v#vn#v:V l% t0Q'55n54aPytUg$$IfP!vh#v#vn#v:V l t0Q'55n54aPytUg$$IfP!vh#vO#vn#v#v#v3#v:V l40'5O5n555354aPf4yt_~$$IfP!vh#vO#vn#v#v#v3#v:V l0'5O5n55535/ 4aPyt_~$$IfP!vh#vO#vn#v#v#v3#v:V l0'5O5n55535/  / / 4aPyt_~$$IfP!vh#vO#vn#v#v#v3#v:V l[0'5O5n55535/ / / 4aPyt_~DyK yK Tmailto:financeteam@urc.org.ukyX;H,]ą'cx2 0@P`p2( 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p8XV~ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@66666OJQJ_HmH nH sH tH 8`8 Normal_HmH sH tH hh  Heading 17$@& ,`0 p@P"%5xx  Heading 2@$@& 5`0 p@P"%(P+ . CJOJQJ@  Heading 3F$$ 5`0 p@P"%(P+ .@&a$56CJOJQJ  Heading 4F$$ 5`0 p@P"%(P+ .@&a$5CJOJQJ~@~  Heading 5F$$ 5`0 p@P"%(P+ .@&a$ CJOJQJvv  Heading 6F$$ 5`0 p@P"%(P+ .@&a$CJDA D Default Paragraph FontVi@V  Table Normal :V 44 la (k (No List dBd Body Text7$ ,`0 p@P"%a$4@4 Header  !4 @4 Footer  !|P@"| Body Text 2@$ 5`0 p@P"%(P+ .a$ CJOJQJC@2 Body Text IndentH$ 5`0 p@P"%(P+ .^a$ CJOJQJt>@Bt Title@$ 5`0 p@P"%Q'P+ .a$5CJOJQJ0U`Q0 Hyperlink>*B*Rb Body Text Indent 2H$ 570 p@P"%(P+ .h^ha$CJhS@rh Body Text Indent 3$ (P+ .^a$ CJOJQJHH I Balloon TextCJOJQJ^JaJRv!R _"0Unresolved MentionB*ph`^\q PK![Content_Types].xmlN0EH-J@%ǎǢ|ș$زULTB l,3;rØJB+$G]7O٭Vzt7.??Źڨd/L+[梃 _¯UjyA_/֖j-A %4\/%ި+K|h(Kmgk):b| H$Y 9DZ.6)A2&`RV!*_[`dI+^DL-)>qfoΟ~_'ҨrQrW_ƿw!pƦ7/_zqԵbp@m ?ItDl,(CjLQc׎O9!N@Iw{Xe3b|`:2˭A9Tn$ءy@Q&Q3,;sg8v%= CN4I ~> zHzw0u $J}*;(wL|$C޳q-!1,hEX>ZN yݾKt l&;HPm%6sq !&}] ~@Lw?%q d98@7C̜mia_Y㩓b8F vB{cNQqsu;6~@VƾzXU+f:OllD,E|=mVePاcGxe_+gj=HSԳ;{yи½|mHmA`0D_cU\+w/ 9MOJK:WnǯIUsffn`<"K*2:&w4]3۸cB/br;}̸uF̘G}ҙ3>-=k&ڂE%睸 |Te6pp1GZ&L~AdNPjĢP gFFz٫[ euRTVxC'c*ibQTz:"dC%1!4ZŲR?rՔ)Zf\5GμMO20V4'|:xt&Ԯiv +nD?TWq]_7.u)S 4?⦾@3;S,8;^K=7>̌cC ^$77&%Bn"cy@I K?L'CWc%WSc#^w}ܓ߭ei)$ Z`%v]:Blqwae&De*2JǐYG4OPQRlnຠtSi832IQ QrZ.afٽ\HYʚU6iaT&ly*o]M̹Qh2/woQoPSJŪ[lDY&`Riڊ0z۶ܫ/PK! ѐ'theme/theme/_rels/themeManager.xml.relsM 0wooӺ&݈Э5 6?$Q ,.aic21h:qm@RN;d`o7gK(M&$R(.1r'JЊT8V"AȻHu}|$b{P8g/]QAsم(#L[PK-![Content_Types].xmlPK-!֧6 0_rels/.relsPK-!kytheme/theme/themeManager.xmlPK-!wG theme/theme/theme1.xmlPK-! ѐ'Q theme/theme/_rels/themeManager.xml.relsPK]L <l [ qk "#&*.124 : @ m - 6 7 > y $>y #*|Y  !$%'()+,-/035  X48@0(  B S  ? bd 333FJQZ[^^gkmn(*03|PPTUXYrsvwz{      = > A B E F I J m n q r u v y z Q "     FJQZ[^gkmn(*03|PPTUXYrsvwz{      = > A B E F I J m n q r u v y z Q "     'k yTda1Tda/56*H~%6*H~sG  'h }P6*H~5_TdaVTda,!u?-6*H~}:.6*H~u/6*H~db16*H~ :6*H~gC UDTda 4E  F*:T`HTdaL:I6*H~mJ fagK6*H~MLTda,N6*H~ Q6*H~RTdaLS6*H~ /]6*H~Ci^ :;b6*H~HBze6*H~cfTda4fTda,Fp6*H~#qTda3tTda{{6*H~hh^h`. hh^h`OJQJo( hh^h`OJQJo( ^`OJQJo(- ^`OJQJo(-hh^h`CJOJ QJ o(qhh^h`. ^`OJQJo(- hh^h`OJQJo( hh^h`OJQJo( 0^`0OJQJo( ^`OJQJo(- ^`OJQJo(- ^`OJQJo(- ^`OJQJo(- ^`OJQJo(-hh^h`CJOJ QJ o(q hh^h`OJQJo(hh^h`. 0^`0OJQJo( hh^h`OJQJo( ^`OJQJo(- hh^h`OJQJo( ^`OJQJo(- hh^h`OJQJo( ^`OJQJo(- ^`OJQJo(- hh^h`OJQJo( ^`OJQJo(- ^`OJQJo(-hh^h`CJOJ QJ o(q ^`OJQJo(- ^`OJQJo(- hh^h`OJQJo( hh^h`OJQJo( ^`OJQJo(- hh^h`OJQJo( hh^h`OJQJo( ^`OJQJo(-'sG gC F'hCi^3t 4EVyR4f}:.,Fpu?-db1 Qu/ :}PLSHBze{{1L:IUD5_,N/5k:;b% /]MLfagK`Hcf#qmJ''$ft,.2](Xv#Ws G1 n  (l}(~9-.En<1a|"_~w@di: _"h"4u"$K&T&k&)/x+!,`,x,-A/)3493S4b60"7'7/ 8N9.:M;v< @T@ A9sB?DFWHwHI|JfK1vLtdNO5OQVPTcVvV7X%ZZGZH\e\i\#]']A]Y]bc`zc&7fUg^h iV'i+iui6j{kWl m0nEnMn oRkpWqI{q#tPSt!uTuX0vhnv0zJzUz{$W| ~N~P~p~5qqU:oi`bh5ciBD4*H0D'j^NL{e)Sfqs?Q~-KYb:gVa Q/Gx'B}SBjTI-~M^q^_!FD{8=zC0|YqB>^5<V`pT $,P t8UN'^9wzl!y6?Wd7zo=J*eyZ|L @ @Unknown G.[x Times New Roman5Symbol3& .[x Arial7&.{$ CalibriA. Gill Sans MTY CG TimesTimes New Roman5. .[`)TahomaC. Aptos Display3. Aptos;WingdingsA$BCambria Math PR'݉3 =3 =!P20 3QP@P?)32! xx0 /NATIONAL INSURANCE ON CHURCH OWNED CARS 1998/99 Clem Frank Mary Steele'                           ! " # $ % & Oh+'0  , L X d p|0NATIONAL INSURANCE ON CHURCH OWNED CARS 1998/99 Clem FrankNormal Mary Steele6Microsoft Office Word@ա@z3@OG@>853  ՜.+,D՜.+,p, hp  United Reformed Church=  0NATIONAL INSURANCE ON CHURCH OWNED CARS 1998/99 TitleH)1 _PID_HLINKS7display_urn:schemas-microsoft-com:office:office#EditorOrder7display_urn:schemas-microsoft-com:office:office#Author!lcf76f155ced4ddcb4097134ff3c332f TaxCatchAllAttmailto:financeteam@urc.org.ukNicki Nangla801800.000000000Nicki Nangla  !"#$%&'()*+,-./012345689:;<=>@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_abcdefgijklmnorstuxyz{|}~Root Entry FE5@ Data 71Table?AWordDocument8lSummaryInformation(`DocumentSummaryInformation8hMsoDataStore pD5D5FBIWXFJUSUZKU==2pD5jD5Item  w4Properties}UJRVFEPTRXXF1C==2 pD5D5Item  PropertiesS05J4YKCVTA==2pD5D5Item PropertiesOEP1EOMSGHWA==2pD5D5Item $Properties)UCompObj/r This value indicates the number of saves or revisions. The application is responsible for updating this value after each revision.   !"#%&'(*+,-.0 DocumentLibraryFormDocumentLibraryFormDocumentLibraryForm   F Microsoft Word 97-2003 Document MSWordDocWord.Document.89q