Just a quick one - the company I manage has a broadband service costing around £50 per month. The service is cancellable month-to-month; the company is not tied in for a year, or some other contractual period.
It is fitted at one of the director's (50% owner) home, as he works from home. There is a small personal use element. By month the BIK, if it can be considered as such, would of course be well under the £50 triviality level, and annually under £300.
Can we, given that the service is cancellable month to month, claim each month's benefit as trivial in its own right and therefore dismiss it all as non-taxable? I have come across the term "legitimate expectation" - not entirely clear on how this applies here but there is no contractual obligation on the part of the company to allow the director a small element of personal use.
I know HMRC may see my suggested approach as an unacceptable workaround, but I don't see this situation in principle as any different to an employer providing an employee with a laptop, and Internet access at work; private use is small (casual Internet surfing at work, using the laptop a bit at home) and the facilities provided are essential to the job (in our case, we're a tech startup).
Would be interested to know your thoughts.