Hyundai‘s attack on the core fleet sector isn’t limited to an upper medium estate, as the i40 is also available as a saloon.

Although estates are traditionally more desirable than their four-door counterparts and tend to cling to their value better, it’s easy to find a case for the latter when you factor in the £1250 saving in P11D value across the range for saloon versus estate.

From the front the saloon maintains the same rakish lines as the estate, leading to a smooth and neat rear end. It may lack the cavernous seats-down capacity of the Tourer, but the four-door isn’t short on boot space in its own right, as 525 litres is commendable by any upper medium model’s standard.

To drive, it’s almost exactly the same as the estate in that it’s comfortable and exceptionally refined but not as crisp in its responses as a Mondeo. The only discernable difference in on-road behaviour between the two body styles is a lack of weight at the saloon’s rear.

The steep angle of the rear screen means the view back is compromised a little, as is rear headroom, but that’s an unfair comparison to an estate car, and the four-door is still spacious as models in this segment go. The cabin is generally of a standard to rival class heavyweights from Ford and VW.

At this level, it’s difficult to justify the additional £2400 P11D excess over the mid-spec Style trim just to have the extra equipment. Premium adds luxuries such as leather seats and a panoramic sunroof, but if you can live without such frivolities then the generous middle trim level is by far and away the most sensible choice.

Badge association will no doubt take the Hyundai off the menu for business drivers fortunate enough to have premium upper medium models on their choice lists, but those considering mainstream rivals such as Mondeos and Passats would do well to check out the i40.

Hyundai i40 1.7 CRDi Blue Drive 136 Premium
P11D price £23,640
Model price range £17,400-£24,900
Residual value 31.4%
Depreciation £16,215
Fuel £6384
SMR £2,206
VED £115
National Insurance £1762
Cost per mile 54.4
Fuel consumption 62.8mpg
CO2 (tax) 119g/km
Service interval 20,000 miles
Insurance (1-50) group 17
Warranty 5yrs unlimited mls
Boot space 525 litres
Engine size/power 1685cc/136hp
Top speed/0-62mph 125mph/10.3secs
Score 8/10
Verdict Pitched perfectly at
business drivers but
Style spec is best