Company car salary sacrifice arrangements have changed from 5th April 2017, if the car has CO2 emissions of 76g/km or more.
If a salary sacrifice arrangement on such a car began, or changed, after 5th April 2017, then PAYE and NI must be deducted on the greater of the car benefit in kind, or the salary given up in exchange.
HMRC have recently confirmed that the amount of salary sacrificed to be used for the comparison is the figure for the car only. So, you must ignore any part of the salary sacrifice which relates to other costs such as fuel, maintenance, and other attributable services.
When structuring a salary sacrifice on a car, you should ensure that the documentation separately identifies the constituent amounts for the car and the other costs.