Can I provide my employees with a mobile phone without any tax consequences?

Published Monday, 6th July 2020
Office 620822 150

HMRC state that a company can provide an employee with ONE mobile phone or SIM card to use for business purposes and this is exempt from tax as a Benefit in Kind. The phone must be purchased by the company and the contract must be in the company’s name. The employee will not have to declare this as a benefit provided by the company.

Advice and guidance can vary on a case by case basis, so if you would like to obtain further information, including an answer tailored to your specific circumstances, please get in touch as we would be more than happy to help.

COPYRIGHT © 2021 CALDWELL PENN LIMITED   |   Company Reg Number: 03872209   |   ICAEW - Institute of Chartered Accountants in England and Wales: C005061064

Cookie policy

We use necessary cookies to allow our site to function correctly. You can disable these via your browser settings but this site may not function correctly if you do so. We also use optional cookies to collect anonymised visitor statistics to help us identify issues and improve our web site. Our privacy policy