Keep vehicle-use records ready for FBT review
Organise vehicle, employee, availability and private-use records so fleet and finance teams can support their review process.
Keep vehicle and assignment records current
Maintain a clear link between each vehicle, its registration, assigned employee or pool status, and the period it was available. Record changes such as replacement vehicles, leave cover, restrictions and periods when an asset could not be used.
Make sure vehicle and employee details are consistent across fleet, payroll and finance records so a review does not begin with reconciliation work.
Record use and restrictions as they happen
Keep trip and work records with enough context to distinguish business activity, private use, availability and periods when a vehicle was genuinely unavailable. Make written vehicle-use restrictions accessible and record how they were communicated.
For pool vehicles, keep booking and handover records so teams can identify who had access during a given period. Location data can provide context, but it does not replace the organisation’s required tax records.
Make the review repeatable
Set a regular review rhythm between fleet, payroll and finance. Flag missing records early, keep supporting documents together and retain records for the period required by Inland Revenue.
FBT treatment depends on the circumstances and current rules. Use Inland Revenue guidance and a qualified tax adviser when deciding how the rules apply to your vehicles.
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