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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.

• Overview

  As an employer providing mobile phones to your employees, you have certain…

• What's exempt

  You do not have to report anything to HM Revenue and Customs (HMRC) or…

• What to report and pay

  If telephone expenses are not exempt, you must report them to HM Revenue…

• Work out the value

  The value to use for reporting or paying tax and National Insurance…

• Technical guidance

  You can read more detailed information in particular benefits: mobile…

• Updated: 26 January 2022

How to use a cost utility analysis to evaluate your digital health product.

• Updated: 13 October 2020

Apply for the Registered Traveller service to get through UK border control faster and without filling in a landing card

• Updated: 1 January 2013

How to tax company mobile phones given to employees.

• Updated: 30 December 2019

Learn how the Government Digital Service is monitoring accessibility under the Public Sector Bodies (Websites and Mobile Applications) (No.2) Accessibility Regulations 2018.

• Updated: 30 September 2024

Park (mobile) home owner rights and responsibilities - fees and repairs, selling or giving away a home and residents' associations, settling disputes

VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.

Cancel (withdraw) a UK visa, immigration or citizenship application and get a refund on your application fees, immigration health surcharge and priority service fee.