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
Find out about the VAT domestic reverse charge procedure which applies to the buying and selling of certain goods and services.
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…
Invoicing and taking payment from customers, what invoices must include, VAT invoices, sole trader invoices, limited company invoices, payment options, charging for late payment, chargebacks
What determines the use of electronic payment instruments by merchants in developing countries?
Studies the effects of payment technology innovation (mobile money) on entrepreneurship
How to tax company mobile phones given to employees.
This paper presents the results of a field experiment In Afganistan that was designed to increase adoption of mobile money
Wayland is a men’s prison near Thetford, Norfolk.
This outlines the size of the markets for mobile-enabled energy and water services and the channels that support improved infrastructure
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.