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…
Emergency alerts are broadcast from mobile phone masts. Find out if your phone or tablet can receive alerts.
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 do not have to report anything or deduct and pay PAYE tax or National…
If telephone expenses are not 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…
How to tax company mobile phones given to employees.
How to use the GOV.UK ID Check app to prove your identity when accessing some HMRC services, including how to scan your face and your photo ID.
How to use a passkey to sign in and what to do if your passkey does not work.
How to use the GOV.UK One Login app to prove your identity, including how to download the app and how to scan your face and photo ID.
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.
Information on using the app when applying to work, study or live in the UK.
Do not 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 and requires JavaScript).