

PBIK Vehicles & Fuel
For employers who have added the added value Payrolling Benefits In Kind (PBIK) service to their contract and have registered their PAYE scheme for payrolling of Vehicles and Fuel. The following are the SDWorx-Pay employee payroll data items – these match the requirements set out by HM Revenue and Customs (HMRC) for Real Time Information (RTI) Full Payment Submission (FPS).
| Name | Engine code |
| Controls | |
| PBIK submission control | E160 |
| Vehicle Details | |
| Make and model (of car) | E161 |
| Date first registered | E172 |
| Co2 emissions (of car) | E162 |
| Zero emmissions mileage | E173 |
| Fuel type (of car) | E163 |
| Identifier (of car) | E164 |
| Calculated price of car | E165 |
| Date car available from | E166 |
| Date car available to | E167 |
| Cash equivalent of car | E168 |
| Fuel Details | |
| Date free fuel provided | E169 |
| Date free fuel withdrawn | E170 |
| Cash equivalent of fuel | E171 |
Controls
| PBIK submission control indicator | E160 |
Use E160 to enter the employee’s PBIK submission control indicator.
E160 and Starting a new tax year
At the start of each new tax year the entry of E160nn/N is required where nn is present for each current car at the start of the new tax year (or when a new car is being first reported and payrolled within a tax year).
E160 and deleting a vehicle
To delete a car history then apply E160nn/D (for delete) where nn indicates the car detail occurrence to be deleted.
E160 and amending vehicle details
Where an amendment is needed to car details which have been reported previously in the tax year, then apply E160nn/A (for amendment) where nn indicates the car detail occurrence being amended.
This date item is for PBIK (Payrolling Benefits In Kind) car processing.
Format nn/x
Where nn is the employee’s company car reference number, numeric either 1 or 2 digits, values from 1 to 15
x is the submission control indicator which is one of A (Amendment) or N (New) or D (Delete) or [SPACE]
D indicates that all PBIK fields are to be set to their default values (deleted).
This is valid for UK payrolls only.
Example the submission control indicator for car reference 2 is to be set to A
E160 2/A
Reporting Vehicle Details
| Make and model (of car) | E161 |
Use E161 to enter the Make and model of a PBIK car
This engine code is for PBIK (Payrolling Benefits In Kind) car processing.
Format nn/xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx
Where nn is the employee’s company car reference number, numeric either 1 or 2 digits, values from 1 to 15
xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx is the make and model of the car, 1 to 35 characters, alphanumeric or the characters . – ( ) /
If an entry already exists for this car reference number the relevant detail will be updated. If an entry does not yet exist one will be created.
This is valid for UK payrolls only.
| Date first registered (Car) | E172 |
Use E172 to enter the date that a PBIK car was first registered
This engine code is for PBIK (Payrolling Benefits In Kind) car processing.
Format nn/ddmmyyyy
Where nn is the employee’s company car reference number, numeric either 1 or 2 digits, values from 1 to 15
Where dd is the day, mm is the month and yyyy is the year.
A date of ‘00000000’ will clear the field. Otherwise, the value must be a valid date.
If an entry already exists for this car reference number the relevant detail will be updated. If an entry does not yet exist one will be created.
This is valid for UK payrolls only.
Example the date that the car with reference number 5 was first registered is to be set to is 10th May 2025
E172 5/10052025
| Co2 emissions (of car) | E162 |
Use E162 to enter the Co2 emissions of a PBIK car
This engine code is for PBIK (Payrolling Benefits In Kind) car processing.
Format nn/nnn
Where nn is the employee’s company car reference number, numeric either 1 or 2 digits, values from 1 to 15
nnn is the CO2 emissions of the car 3 numeric characters 000 to 999 OR ‘X’ OR [SPACE]
If an entry already exists for this car reference number the relevant detail will be updated. If an entry does not yet exist one will be created.
This is valid for UK payrolls only.
| Zero emissions mileage | E173 |
Use E173 to enter the zero emissions mileage for a PBIK car
This engine code is for PBIK (Payrolling Benefits In Kind) car processing.
Format nn/nnnnnnn
Where nn is the employee’s company car reference number, numeric either 1 or 2 digits, values from 1 to 15
Where nnnnnnn is the zero emissions mileage of the car, up to 7 numeric digits.
If an entry already exists for this car reference number the relevant detail will be updated. If an entry does not yet exist one will be created.
This is valid for UK payrolls only.
Example the zero emissions mileage of the car with reference number 5 is to be set to 12000 miles
E173 5/12000
| Fuel type (of car) | E163 |
This engine code is for PBIK (Payrolling Benefits In Kind) car processing.
Use E163 to enter the Fuel type of a PBIK car. The following are valid:
- ‘F’ for diesel cars that meet Euro standard 6 d (also known as RDE2)
- ‘D’ for all other diesel cars
- ‘A’ for all other cars
*Please note that electric vehicles are reported as ‘A’ – there is not value ‘E’ permitted. See data item E172 to report the zero emmissions mileage value for electronic vehicles.
Format nn/x
Where nn is the employee’s company car reference number, numeric either 1 or 2 digits, values from 1 to 15
x is the fuel type of the car 1 character which can be one of ‘A’, ‘D’, ‘F’ or [SPACE]
Example the fuel type for vehicle 5 which is eletronic
E163 5/A
If an entry already exists for this car reference number the relevant detail will be updated. If an entry does not yet exist one will be created.
This is valid for UK payrolls only.
| Identifier (of car) | E164 |
Use E164 to enter the identifier of a PBIK car
Format nn/xxxxxxxxxxxxxxx
Where nn is the employee’s company car reference number, numeric either 1 or 2 digits, values from 1 to 15
xxxxxxxxxxxxxxx is the car identifier. Up to 15 alphanumeric or [SPACE] characters
If an entry already exists for this car reference number the relevant detail will be updated. If an entry does not yet exist one will be created.
This is valid for UK payrolls only.
| Calculated price of car | E165 |
Use E165 to enter the calculated price of a PBIK car
This engine code is for PBIK (Payrolling Benefits In Kind) car processing.
Format nn/nnnnnnnnnnn
Where nn is the employee’s company car reference number, numeric either 1 or 2 digits, values from 1 to 15
nnnnnnnnnnn is the calculated value of the car in pence, up to 11 numeric characters. A negative value is not permitted.
If an entry already exists for this car reference number the relevant detail will be updated. If an entry does not yet exist one will be created.
This is valid for UK payrolls only.
Example the calculated value of the car with reference number 5 is £23000.00
E165 5/2300000
| Date car available from | E166 |
Use E166 to enter the date that a PBIK car is available from
This engine code is for PBIK (Payrolling Benefits In Kind) car processing.
Format nn/ddmmyyyy
Where nn is the employee’s company car reference number, numeric either 1 or 2 digits, values from 1 to 15
Where dd is the day, mm is the month and yyyy is the year.
A date of ‘00000000’ will clear the field. Otherwise, the value must be a valid date.
If an entry already exists for this car reference number the relevant detail will be updated. If an entry does not yet exist one will be created.
This is valid for UK payrolls only.
Example the date from which the car with reference number 5 was available from is 5th November, 2025
E166 5/05112025
| Date car available to | E167 |
Use E167 to enter the date that a PBIK car is available to
This engine code is for PBIK (Payrolling Benefits In Kind) car processing.
Format nn/ddmmyyyy
Where nn is the employee’s company car reference number, numeric either 1 or 2 digits, values from 1 to 15
Where dd is the day, mm is the month and yyyy is the year.
A date of ‘00000000’ will clear the field. Otherwise, the value must be a valid date.
If an entry already exists for this car reference number the relevant detail will be updated. If an entry does not yet exist one will be created.
This is valid for UK payrolls only.
Example the date from which the car with reference number 5 is available to is 10th May, 2025
E167 5/10052025
| Cash equivalent of car | E168 |
Use E168 to enter the cash equivalent of a PBIK car
This engine code is for PBIK (Payrolling Benefits In Kind) car processing.
Format nn/nnnnnnnnnnn
Where nn is the employee’s company car reference number, numeric either 1 or 2 digits, values from 1 to 15
nnnnnnnnnnn is the cash equivalent of the car in pence, up to 11 numeric characters. A negative value is not permitted.
If an entry already exists for this car reference number the relevant detail will be updated. If an entry does not yet exist one will be created.
This is valid for UK payrolls only.
Example the cash equivalent of the car with reference number 5 is £23000.00 E168 5/2300000
Reporting Fuel
| Date free fuel provided | E169 |
Use E169 to enter the date that free fuel is provided for a PBIK car
This engine code is for PBIK (Payrolling Benefits In Kind) car processing.
Format nn/ddmmyyyy
Where nn is the employee’s company car reference number, numeric either 1 or 2 digits, values from 1 to 15
Where dd is the day, mm is the month and yyyy is the year.
A date of ‘00000000’ will clear the field. Otherwise, the value must be a valid date.
If an entry already exists for this car reference number the relevant detail will be updated. If an entry does not yet exist one will be created.
This is valid for UK payrolls only.
Example the date that free fuel is provided for a PBIK car with reference number 5 is 10th May, 2025
E169 5/10052025
| Date free fuel withdrawn | E170 |
Use E170 to enter the date that free fuel is withdrawn from a PBIK car
This engine code is for PBIK (Payrolling Benefits In Kind) car processing.
Format nn/ddmmyyyy
Where nn is the employee’s company car reference number, numeric either 1 or 2 digits, values from 1 to 15
Where dd is the day, mm is the month and yyyy is the year.
A date of ‘00000000’ will clear the field. Otherwise, the value must be a valid date.
If an entry already exists for this car reference number the relevant detail will be updated. If an entry does not yet exist one will be created.
This is valid for UK payrolls only.
Example the date that free fuel is withdrawn from a PBIK car with reference number 5 is 10th May, 2025
E170 5/10052025
| Cash equivalent of fuel | E171 |
Use E171 to enter the cash equivalent of fuel for a PBIK car
This engine code is for PBIK (Payrolling Benefits In Kind) car processing.
Format nn/nnnnnnnnnnn
Where nn is the employee’s company car reference number, numeric either 1 or 2 digits, values from 1 to 15
nnnnnnnnnnn is the cash equivalent of fuel for the car in pence, up to 11 numeric characters. A negative value is not permitted.
If an entry already exists for this car reference number the relevant detail will be updated. If an entry does not yet exist one will be created.
This is valid for UK payrolls only.
Example the cash equivalent of the fuel for a car with reference number 5 is £42.42
E171 5/4242

Last updated 8/7/2024 (PSP)
