If they only use the phone for business you could reimburse all of it but if it's a mix then you need to have it itemised. If the phone is in the company's name and pays for it then the issue goes away.
That's what I am asking, it's so long since I've had a PAYG I don't know if you can get an itemised statement. The phone is not in the company name its registered to him personally.
Hi Georgie - PAYG dont get itemised statements. I recall being on a webinar with HMRC years ago - the staff there suggested you check the balance on the phone before the call, then again after the call and write down the balance each time so you could calculate what had been used. Farcical really!
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Joanne
Winner of Bookkeeper of the Year 2015, 2016 & 2017
Thoughts are my own/not to be regarded as official advice,which should be sought from a suitably qualified Accountant.
You should check out answers with reference to the legal position
Oh what a joke that is...but thank you Joanne for that. Can I just confirm as well that with a contract phone in the employee's name you can reimburse a percentage for the business cost? Or do you have to use the itemised billing statement?
If its a ltd company reimbursing anything other than business only calls then there are tax and Ni implications. It gets tricky when calls are included as you can't separate them out, don't think you can reimburse a %
