The following Employment Tax guidance note by Tolley in association with Philip Rutherford provides comprehensive and up to date tax information covering:
Many employees will be provided with a computer in order to perform their duties as an employee. In the vast majority of circumstances, this should not give rise to a taxable benefit.
Where an employer provides an employee with a computer or laptop and it is solely for business purposes then, as with other business equipment provided, there are no tax or reporting consequences under ITEPA 2003, s 316 if:
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