The following Employment Tax guidance note Produced 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 will 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:
there is a business need for the employee to be provided with the equipment and it is key to the performance of his duties
the employer ensures there is not significant private use
the benefit is not a reward to the employee
The term ‘not significant
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