When paying a company car tax in the United Kingdom, a company can use all of the same resources to pay a car tax online that are available to individuals. The ability to pay a company car tax online is provided through a website operated by The Driver and Vehicle Licensing Agency.
The Driver and Vehicle Licensing Agency website allows individuals and companies to apply for a new tax disc to prove that the latest Vehicle Excise Duty that has been assessed for the car has been paid.
Since The Driver and Vehicle Licensing Agency made it possible to pay the company car tax online, The Driver and Vehicle Licensing Agency had to adjust the regulations regarding tax discs. Previously, a vehicle with a tax disc that had expired the previous day would subject the disc holder to having to pay a fine immediately.
However, once it became possible to pay the company car tax, or for that matter any car tax online, the regulations were rewritten to allow five business days after the expiration of the previous tax disc to allow the new disc to travel through the first class post system.