The responsibility for selling the vehicle at the end of its contract term is that of the customers and so potentially there can be a profit depending upon the amount of finance sill remaining with the car finance company. Therefore, by selling the vehicle, it means that it does not need to be returned to the leasing company. In terms of businesses, although the ownership of the vehicle remains with the leasing company for the duration of the contract, the car does appear on the company balance sheet with the capital element of the outstanding rentals acting as the subsequent liability. The rentals paid can be offset against taxable profits, although a proportion of the payments relating to the excess value of the vehicle over and above &pond;12000 are disallowed.
The models of Citroen listed below show cars available for car finance:
C3, Dispatch, Berlingo Multispace, Xsara Picasso, Xsara, C5, C2 Enterprise, C8, C4, Xsara Enterprise, C3 Pluriel, C2, Berlingo, Saxo, Relay, C1,