One of our employees has a company car. She stopped using this on 31March 2020 this was noted in the P11d I completed for 2019/20. A few moths later she started using it again. For the tax year 20/21 our accountants produced the P11d's and so they would have recorded the use there.
This year I have been asked to produce the P11D's again. Should I set up the car as a new car made available from 06/04/2021 as anything before this would have been picked up already? Or use the record that is already there? Just worried this may cause issue as there is no record on our software of last years p11d as the accountants produced it on their software?
Thanks in advance for any help.