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HMRC internal manual

Employment Income Manual

Particular benefits: accommodation, supplies and services: employer's purpose in providing benefit

Section 316(4) ITEPA 2003

For the exemption for work related supplies and services provided other than on the employer’s premises (see EIM21611) to apply, the employer’s sole purpose of providing the benefit must be to enable the employee to perform the duties of the employment.

This means that if the employer has a mixed motive, which is partly to enable the employee to perform their duties and partly so that the employee can use the equipment or service privately, exemption will not apply.