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IR35 - company mobile versus personal mobile

IR35 - company mobile versus personal mobile

I'm an IT contractor looking for a new phone contract, and it seems to me that personal contracts are cheaper than business contracts (I can't directly recover VAT as I'm on the flat rate scheme) to the extent that even if I can't offset the cost against tax, the personal contracts are marginally cheaper.

But, my question is - does it reinforce my outside-of-IR35 stance if my company is providing me with a mobile phone?




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26th Sep 2010 11:13

One of many things.....

Hi Graham,

In my opinion the personal mobile contract will certainly do no harm in reinforcing your outwith IR35 claim.

However as you are no doubt aware there are many areas HMRC can look at in determining status, number of paymasters, mutual obligation, integration into the "emloyers/clients" business.

The mobile certainly wouldnt swing the decision, in my opinion at least.

Hope this is of some use


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