Landlines

The commentary that follows relates to landlines only. See ¶437-700 for the treatment of mobile phones.

An employer may meet all or part of the home telephone costs incurred by an employee, in which case a tax charge will normally arise.. The tax (and National Insurance) treatment will depend primarily on whether the employer or employee is the subscriber to the service.

The tax exemption for the supply of computer equipment (see ¶437-715) specifically does not apply to the provision of a telephone line (ITEPA 2003, s. 320(7)(c)).

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