Chapter EIM21778
| Published date | 22 May 2014 |
| Record Number | EIM21778 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
For details on the rules for the taxation of mobile phones provided before 6 April 2006 - see EIM21780.
Changes to the exemption for 2006/07 onwardsWith effect from 6 April 2006 there are several changes to the mobile phone exemption in Section 319 -
- the definition of a mobile phone is revised;
- the number of phones provided for private use is restricted to one;
- mobile phones provided to members of the employee’s family and household are excluded: and
- there is no longer the possibility of a tax charge arising under either Section 62...
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