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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…
Find out how your VAT invoices are affected by the reverse charge if you're a wholesale electronic communications supplier in the UK.
Information for EU citizens and their families applying to the EU Settlement Scheme.
Information on using the app when applying to work, study or live in the UK.
This tax information and impact note applies to businesses registered or liable to be registered for VAT that sell mobiles or computer chips in the UK under the VAT domestic reverse charge procedure.
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
Check a list of recent phone contacts from HMRC to help you decide if a phone call you've received is a scam.
Find technical information about the VAT reverse charge if you buy or sell building and construction services.
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