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
How to tax company mobile phones given to employees.
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…
How schools can prohibit the use of mobile phones throughout the school day.
Schools will receive new guidance on prohibiting mobile phone use during the school day.
This briefing draws on BBC Media Action's experience in using phones to improve health education in one of the poorest states of India
Advice for exams officers to exams officers on keeping mobile phones out of assessment venues.
Research to support legal and advisory measures to discourage mobile phone use while driving.
Mobile phone use to be banned during the school day, including at break times, new guidance recommends.
The use of mobile phones at inappropriate times is distracting bridge management teams from their primary duties of navigating and conning their vessel.
Detention services order 05/2018 about Home Office policy on detainees having mobile phones and cameras in removal centres.
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.
This report draws on extensive camera footage taken within vehicles to show the nature and extent of mobile phone use by drivers.
This tax information and impact note applies to businesses registered or liable to be registered for VAT that sell mobiles or computer chips in the UK under the VAT domestic reverse charge procedure.
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.