Mobile telephones

The following Employment Tax guidance note Produced by Tolley in association with Philip Rutherford provides comprehensive and up to date tax information covering:

  • Mobile telephones
  • Introduction
  • The exemption
  • What is a mobile phone?
  • One mobile phone
  • Employee’s mobile phone
  • Employer pays the provider (contract phones)
  • Values
  • Employer reimburses employee (contract phones)
  • ‘Pay as you go arrangements’
  • More...
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
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