Mobile phones

In the season of joy, let’s spread some cheer,
With a tale of tax rules, so crystal clear.

One phone for a director, or employee’s delight,
Is not taxable, oh what a sight!

A contract in place, between the employer and provider there must be, bringing connection and joy, to the employee!

Smartphones are cherished, they’re part of the tax-free cheer. And private use is permitted, so please have no fear!

Having a second work phone used only for the grind, will also be tax free, if private use is confined.

But if you are reimbursed for calls on your own personal mobile line, the taxman will notice, and that’s not so fine!

Yet fear not, dear worker, for business calls made, may earn you a deduction, so don’t be dismayed!

So here’s to the phones that keep us all near,
In this festive season, let’s spread love and cheer.

If you need any help with the exemption, please contact our helpful UNW elves at employmenttaxesteam@unw.co.uk.