Expenses and benefits: home phones

Skip contents

What to report and pay

If telephone expenses aren바카라 사이트檛 exempt, you must report them to HMRC and may have to deduct and pay tax and National Insurance on them.

Some telephone expenses are covered by exemptions (which have replaced dispensations). This means you won바카라 사이트檛 have to include them in your end-of-year reports.

You arrange and pay for the phone

You must:

• report the cost on form P11D
• pay Class 1A National Insurance on the cost

Your employee arranges the phone contract but you pay the supplier

You must:

• report the cost on form P11D
• pay Class 1 National Insurance through your payroll

Your employee arranges the phone contract but you reimburse them

This counts as earnings so you must:

• add the amount you reimburse to the employee바카라 사이트檚 earnings
• deduct and pay Class 1 National Insurance and PAYE tax through payroll

View a printable version of the whole guide