Some benefits that are work related supplies and services, provided other than on the employer's premises, are exempt from tax (see EIM21611). This exemption will apply to a telephone line in the employee's home, for which the employer is the subscriber, if:
•there is a clear business need for the employer to provide the employee with a telephone, for instance if making and receiving telephone calls from the home are vital and central parts of the employee's duties
•the employer has procedures to monitor, control and minimise the cost to him of private use
•the employer has no intention of rewarding the employee
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