Two tax-free phones
HMRC has recently confirmed that it’s possible for an employee or director to have two tax-free mobile phones where one of them is for business use and the private use is insignificant. But the exemption doesn’t apply to a phone provided as part of a salary sacrifice arrangement. It also doesn’t apply to a phone given to a member of an employee’s family.
HMRC has confirmed that two tax-free mobile phones can be provided to a director or employee if one of them is for business use and any private use is insignificant.
The next step
HMRC’s revised guidance