Chapter EIM32945
| Published date | 22 May 2014 |
| Record Number | EIM32945 |
| Court | HM Revenue & Customs |
There is no benefit charge on an employer provided mobile phone, see EIM21780.
Employee provided mobile phoneSome employees use their own mobile phone to make business calls. As for other telephones, see EIM32940, a deduction can be permitted for the actual cost, necessarily incurred, of telephone calls made by the employee in the performance of the duties of the employment.
Mobile phone tariffs can be complex and it is not always easy to determine the actual cost of a business call. Some tariffs include a certain amount of free time in...
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