Taxable benefit PDA & Hands Free | AccountingWEB

Taxable benefit PDA & Hands Free

The guidance re Handsfree kit bought by employee, reimbursed by employer and employee retains ownership say this is taxable, but do they mean the employer pays class 1A NIC only via P11D or does this have to go through the Payroll and Tax and EE NIC deducted at source as well as put on P11D and showing that the tax and NIC has been deducted likewise for mobile cill costs over and above business use Payroll and P11D or just P11D and tax code next year adjusted.

Also a number of employees have been given Blackberry's and I can not say that the personal use is insignificant or quantitfy it as they use them as their personal and business phones, how do I calculate the benefit seeing as these count as computers and not mobiles.  I understand the 20% of market value (inc VAT) but is the total cost of the bill counted as the costs to run it (rental and data charges) or just the data charges which enable the 'computer' element of the phone to be used.  If it is the whole bill it would be extremely high simply for having the ability to receive email.

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a knotty problem indeed

carnmores |
carnmores's picture

Phone or computer?

James Hellyer |
James Hellyer's picture

Thanks James

Outofpractice |