Can anyone please help with a P11'd problem. I have to prepare one for a Director who has a Ipad and Iphone. They are mostly used for business but about 10% is personal.
One mobile phone issued to an employee/director is not a P11D reportable benefit, even if it's a smartphone. An Ipad is really a computer, and as long as it is necessary for the director to have it to do the job and the private use is incidental to it being issued for work purposes that's not a reportable benefit either.
This is not necessarily so according to HMRC 480(2011) Expenses and Benefits Tax Guide
"22.5 A Personal Digital Assistant, such as a BlackBerry, combines the functions of a mobile phone with many of the functions associated with a computer. Therefore a BlackBerry is not a mobile phone for the purposes of the exemption in Section 319 ITEPA. But if a BlackBerry is provided to an employee solely for business use, and any private use is not significant, it will be exempt under Section 316 ITEPA, in the same way as a mobile phone provided in the same circumstances."
With an Iphone and and Ipad I would dig a little deeper before stating neither are taxable benefits.
I'm ignorant of the ipad but I've seen people using mini laptops to make voice calls over the internet so I assume that all laptops are capable of doing such.
Assuming that the ipad has a micophone as well as speakers then it can be used as a phone via a VOIP (Voice Over Internet Protocol) piece of software on the machine.
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Shaun
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