I know that receipted staff expenses for good/services used wholly in the business paid with the wages are not laible to tax & ni but if an employer pays an allowance to a member of staff for using their own personal mobile phone, is this liable to tax & ni
Ah but the phone isn't provided. It's an allowance which would be deemed an extension of salary.
No, if anything is provided that is convertible to cash then it is liable to tax and NI.
kind regards,
Shaun.
p.s. sorry I missed this one earlier Mark.
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Shaun
Responses are not meant as a substitute for professional advice. Answers are intended as outline only the advice of a qualified professional with access to all relevant information should be sought before acting on any response given.
Just to clarify, the phone isn't provided it belongs to the employee and the employer is paying an allowance each month rather than an reimbursement of actual expenditure
Just let me have a quick search to see if this question has come up on Aweb as those clever sods have normally thought up every possible alternative....
Chapter 22 of 480 is predominantly about reimbursement rather than an allowance but worth a read if you fancy a look (paragraph 1 has the get out clause of "if convertible to cash" though rendering the rest just a read out of interest).
kind regards,
Shaun.
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Shaun
Responses are not meant as a substitute for professional advice. Answers are intended as outline only the advice of a qualified professional with access to all relevant information should be sought before acting on any response given.
one of the things that I always enjoy about answering posts on here is that you never know what hidden gem it will result in turning up that you would not otherwise have even thought to look for.
Wonder if 22.5 will cause a drift away from Ipads / tablets and towards things such as the Nokia Lumia which would seem to have much of the same functionality but is by definition of 22.5 definitely a phone.
lol. Talk as if I know about mobile phone / PDA devices and I still use a Samsung E600,
kind regards,
Shaun.
__________________
Shaun
Responses are not meant as a substitute for professional advice. Answers are intended as outline only the advice of a qualified professional with access to all relevant information should be sought before acting on any response given.
