The following Employment Tax guidance note Produced by Tolley in association with Philip Rutherford provides comprehensive and up to date tax information covering:
Employers may provide broadband access to employees as part of homeworking arrangements. The provision of broadband is very similar to the provision of other telephony equipment or services by an employer to an employee (see the Telephones guidance note).
The key considerations are:
what is the broadband used for (is it business, personal or combined use?)
who pays for the broadband
who has the contract with the provider
As part of a telephone package, an employee might also benefit from broadband or internet. In considering whether this gives rise to a taxable benefit, look at the underlying benefit.
If the cost of the broadband is included in the line rental for the phone package at no extra cost, and the employer provides that because the employee requires a telephone line to carry out his duties, the broadband should not be considered a taxable benefit as it should be regarded as incidental to the overall package.
However, if the costs of the broadband are readily identifiable then, if it is likely to have both personal and business use, the full amount is taxable.
For more information on telephones, see the Landline telephone at employee’s home guidance note.
Where an employer provides an employee with broadband access at the employee’s home and
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