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If your business pays the cost of an employee's mobile phone - what you must report to HMRC and what taxes and National Insurance are due.
As an employer providing mobile phones to your employees, you have certain…
You do not have to report anything to HM Revenue and Customs (HMRC) or…
If telephone expenses are not exempt, you must report them to HM Revenue…
The value to use for reporting or paying tax and National Insurance…
You can read more detailed information in particular benefits: mobile…
If your business pays the cost of an employee's home phone - what you must report to HMRC and what taxes and National Insurance are due
As an employer paying your employees’ home phone expenses, you have…
You don’t have to report anything or deduct and pay PAYE tax or National…
If telephone expenses aren’t exempt, you must report them to HMRC and may…
The value to use depends on who arranges the employee’s telephone line. If…
The following guides contain more detailed information: telephone charges…
Call costs for 0800, 0808, 0845, 0870, 03 and other phone numbers from UK landlines and mobiles.
How to tax company mobile phones given to employees.
This guide provides information about being arrested in Turkey and what conditions are like in prison there.
The guide to VAT rules and procedures.
Information on enhancing communications resilience and how we work with telecommunication service providers to manage the risk of disruption to public networks.
Get help and extra support when dealing with HMRC if you have additional needs - for example you have a disability or health condition, if English is not your first language or if you’re experiencing domestic abuse or financial hardship.
Find out about the VAT domestic reverse charge procedure which applies to the buying and selling of certain goods and services.
Don’t include personal or financial information like your National Insurance number or credit card details.
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