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
Bring photo ID to vote Check what photo ID you'll need to vote in person in the General Election on 4 July.
Employment Tribunal decision.
If your business pays the cost of an employee's home phone - what you must report to HMRC and what taxes and National Insurance are due
As an employer paying your employees’ home phone expenses, you have…
You don’t have to report anything or deduct and pay PAYE tax or National…
If telephone expenses aren’t exempt, you must report them to HMRC and may…
The value to use depends on who arranges the employee’s telephone line. If…
The following guides contain more detailed information: telephone charges…
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
Employment Appeal Tribunal Judgment of Mrs Justice Eady on 21 March 2024.
What happens if someone makes a money claim against you, saying you owe them money, and how you can respond or defend yourself
The nil response to an FOI asking for details of mobile phone theft reported to the CNC
Personal Independence Payment (PIP) replaces Disability Living Allowance (DLA) - how and when to claim, rates, eligibility.
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. Please fill in this survey (opens in a new tab).