Giltbyte Helpdesk

Introduction

For employees using salary sacrifice vehicles, employers should carry out specific document checks to ensure compliance with health and safety, insurance, tax, and duty of care obligations. Although the vehicle is often leased under a scheme and not owned by the employee, the employer still retains responsibilities for ensuring it is safe and legal for work-related use.

Here’s a detailed breakdown of recommended document checks:

Recommended Document Checks for Salary Sacrifice Vehicles

1. Driving Licence

• Frequency: At the start of the agreement and at least annually.

• What to check:

  • Full, valid UK licence.

  • Any endorsements, disqualifications, or categories.

  • Correct licence type for the vehicle class.

2. Insurance Certificate

• Frequency: Annually (or at renewal).

• What to check:

  • The policy is valid and current.

  • It covers business use, not just social, domestic and commuting (depending on the role).

  • The name on the policy matches the user (especially if insured via the lease provider or fleet manager).

Some schemes include insurance as part of a fully maintained lease package — confirm details with the provider.

3. MOT Certificate

• Frequency: Annually, starting from the vehicle’s third anniversary.

• What to check:

  • Vehicle has a valid MOT if it is more than three years old.

  • MOT is current and matches the vehicle’s registration and VIN.

New lease vehicles often won’t need an MOT for the first 3 years, but this becomes important if employees renew agreements with older vehicles.

4. Road Tax (Vehicle Excise Duty)

• Frequency: Annually.

• What to check:

  • Vehicle is correctly taxed.

  • Responsibility for tax may lie with the lease company, but it should still be verified by the employer.

5. Vehicle Servicing and Maintenance Records

• Frequency: According to manufacturer’s schedule (typically every 12 months or 10,000–20,000 miles).

• What to check:

  • Evidence of regular servicing (especially if the vehicle is used for work travel).

  • Employers should confirm that the maintenance schedule is being followed — especially if employees are responsible for booking services.

Many salary sacrifice schemes offer a fully maintained package, but employers should confirm this and request service history where needed.

6. Vehicle Condition and Use Declaration

• Frequency: At issue and annually thereafter.

• What to check:

  • Employee confirms safe and legal use of the vehicle.

  • Confirms that no unauthorised modifications or unsafe practices are occurring.

  • Optionally includes a driver declaration to report any incidents, points, or changes in medical fitness to drive.

Frequency Overview Table