Expenses and benefits: mobile phone handset contribution
Posted: Mon Jul 30, 2018 10:42 am
Hi all - first post, apologies if this isn't quite the right section for it.
I'm an employee, and my company provides me with a mobile phone for business use. There is an upper limit on the value of the handset we can choose from - however I'd like a specific phone which is above that limit.
Is it possible for me to pay a one-off contribution to the company to make up the difference for that handset, without losing the exempt status of the phone from tax, National Insurance and reporting point of view? The contract would still be entirely between my company and the supplier.
The guidance seems fairly clear that it would be reportable if part of a Salary Sacrifice arrangement, but I don't think this quite fits that model.
https://www.gov.uk/expenses-and-benefits-mobile-phones/whats-exempt
Advice very gratefully received!
Thanks a lot
Dave
I'm an employee, and my company provides me with a mobile phone for business use. There is an upper limit on the value of the handset we can choose from - however I'd like a specific phone which is above that limit.
Is it possible for me to pay a one-off contribution to the company to make up the difference for that handset, without losing the exempt status of the phone from tax, National Insurance and reporting point of view? The contract would still be entirely between my company and the supplier.
The guidance seems fairly clear that it would be reportable if part of a Salary Sacrifice arrangement, but I don't think this quite fits that model.
https://www.gov.uk/expenses-and-benefits-mobile-phones/whats-exempt
Advice very gratefully received!
Thanks a lot
Dave