I can't quite work this out on my own, can you guys help?
We have mobile phones at work, obviously each one assigned to a certain person. My bosses partner who did work here has one but shes now been made redundant but still has the phone.
Whats the position with that? I was previously allocating them in Sage to a dept number per person for P11D purposes but she doesn't work here anymore. Do we have to get the phone back or can the cost be allocated to my bosses figures for tax?
Check The HMRC Relating to Mobile Phones but One mobile phone assigned to each employee is not liable to Tax or Ni. If there is more than one assigned to a particular employee then of course one is taxable. Was she a Director or Higher paid employee. The rules are on the HMRC Website relating to benefit in kind.
Also need to take into account if the phones are Iphones or Blackberrys HMRC does not consider them as phones but assets and are taxed differently, again take a look at HMRC website