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

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.