BlackBerrys and iPhones Provided By Employers

29 - 02 - 2012

HMRC announced on 20 February 2012 that it  now accepts that smartphones such as iPhones and BlackBerrys satisfy the conditions necessary to qualify as mobile phones. 

An employer can provide an employee with a single mobile phone for private use without creating a taxable benefit. The exemption does not apply to computers.

The question has been are iPhones and BlackBerrys mobile phones or computers?

HMRC treated iPhones and BlackBerrys as computers rather than phones. Private use of employer provided computers is taxable. Most employers have claimed that an iPhone or Blackberry has been provided to enable the employee to perform the duties of the job and any private use is insignificant and no tax is due.

Be aware that tablet and laptop computers will still be taxed as computers.

Importantly if you have paid tax on your BlackBerry or iPhone you may be able to reclaim the tax paid.
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