We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
If your business pays the cost of an employee's mobile phone - what you must report to HMRC and what taxes and National Insurance are due
As an employer providing mobile phones to your employees, you have certain…
You do not have to report anything to HM Revenue and Customs (HMRC) or…
If telephone expenses are not exempt, you must report them to HM Revenue…
The value to use for reporting or paying tax and National Insurance…
You can read more detailed information in particular benefits: mobile…
Schools will receive new guidance on prohibiting mobile phone use during the school day.
How schools can prohibit the use of mobile phones throughout the school day.
How to tax company mobile phones given to employees.
Advice for exams officers to exams officers on keeping mobile phones out of assessment venues.
This briefing draws on BBC Media Action's experience in using phones to improve health education in one of the poorest states of India
It’s illegal to hold a phone or a sat nav while driving - you'll get penalty points, a fine and can be banned from driving.
The use of mobile phones at inappropriate times is distracting bridge management teams from their primary duties of navigating and conning their vessel.
The government's summary of a changes to EU legislation concerning energy labelling for smartphones, mobile phones, cordless phones and slate tablets.
Research to support legal and advisory measures to discourage mobile phone use while driving.
Emergency alerts are broadcast from mobile phone masts. Find out if your phone or tablet can receive alerts.
Mobile phone use to be banned during the school day, including at break times, new guidance recommends.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.