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• Updated: 31 July 2019

Instructions for prison staff when finding or seizing unauthorised mobile phones and SIM cards.

• Updated: 8 April 2011

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…

Veteran Card: apply, get a digital version, request a replacement, what you can get when you use it to prove you served in the UK armed forces.

What to do if you get stuck adding your digital Veteran Card to the GOV.UK One Login app, including how to download the app and find the QR code or button to add your card.

• Updated: 17 October 2025

Apply for a replacement Driver CPC card if yours is lost, stolen or damaged

Visiting a prisoner: visiting times, keeping in touch by email, telephone or letter, banned items and sending money to a prisoner by debit card or online bank transfer

How to pay Corporation Tax: payment reference number, online, Bacs or CHAPS, Direct Debit, cheque or at your bank.

How to pay Class 1A National Insurance for employers, including a HMRC reference number, bank details, Faster Payments, CHAPS, Bacs, overseas payments and deadlines.

How to tax company mobile phones given to employees.

• Updated: 30 December 2019