HMRC has recently confirmed that it’s possible for an employee or a director of a company to be provided with two tax-free mobile phones, where one of them is for business use with any private use of this phone being insignificant.
But if two mobile phones are given for private use, or for mixed private and business use, only one of the phones is tax-exempt.
Also, the exemption doesn’t apply to a mobile provided as part of a salary sacrifice arrangement.
It’s also not available for a phone given to a member of an employee’s family, unless the family member is an employee/director in their own right.
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