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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…

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

• Letters, video and telephone calls

  Letters You can contact a prisoner by writing to them. Write the person’s…

• Email and social media

  Prisoners are not allowed to access social networking websites (such as…

• Banned items

  You must not send or give anything to a prisoner that: is indecent or…

• Sending money

  You can send money to someone in prison by making an online payment by…

• Visiting someone in prison

  You can make an online request to visit someone in prison in most cases.…

Check a list of recent phone contacts from HMRC to help you decide if a phone call you've received is a scam.

• Updated: 10 November 2025

Find out how you should prepare for a telephone or video court or tribunal hearing and what to expect on the day.

• Updated: 23 July 2021

Emergency alerts are broadcast from mobile phone masts. Find out if your phone or tablet can receive alerts.

• Updated: 17 May 2021

International Pension Centre contact details for pension enquiries if you've lived or worked abroad

Get help and extra support when dealing with HMRC if you have additional needs - for example you have a disability or health condition, if English is not your first language or if you’re experiencing domestic abuse or financial hardship.

FCDO travel advice for Brazil. Includes safety and security, insurance, entry requirements and legal differences.

• Updated: 10 December 2025

FCDO travel advice for USA. Includes safety and security, insurance, entry requirements and legal differences.

• Updated: 10 December 2025

How internet scams work and what to be aware of - misleading websites, report website fraud, suspicious communication and phishing, HMRC scams, immigration scams.