Until recently, items such as personal digital assistants (PDAs) would have to be treated as a taxable benefit. HMRC included Smartphones such as BlackBerrys and iPhones in their definition of a PDA and, therefore, if provided by employers to employees should have been taxed as a benefit in kind.
However, HMRC have just announced that Smartphones now conform to their definition of telephone apparatus and will no longer be subject to tax.
If you, or a client, have been charged income tax on a benefit in kind arising from the provision of a BlackBerry or iPhone from your employer then you may be able to claim a tax refund from HMRC going back a number of years.
