In defining what is classed as a pool vehicle, HMRC is very clear. Pool vehicles should be viewed as asset available for shared use and driven for business purposes only.
Vehicles should not be made available for the exclusive use of one person and they should also remain on the business premises overnight. A certain amount of private use is allowed if it is ‘incidental’ to the business use, for example a pool vehicle is being used for an early morning business trip and is taken to the employees home overnight.
As pool vehicles don’t attract any Benefit-in-Kind tax, an employee should not see them as a way of side stepping this tax…
Read more download the pdf