BiK on courtesy car

[TheFungle]

This seems like a question without an obvious common sense answer.

Mrs Fungle currently drives an EV with pleasingly low BiK.

If it’s off the road for say a month should she declare her replacement car?

[thecremeegg]

No

[occasionalranter]

I think the answer is here:

https://library.croneri.co.uk/cch_uk/p11d/70-435

Essentially no BIK charge on the replacement car if <30 days, and as long as the arrangement is not a tax abuse.