We have an employee who has racked up large amounts of data charges by streaming videos in his bedroom where there is no wifi access. Don't ask.
This is on a company provided mobile phone. The cost of the additional data way exceeds the cost of the mobile plan.
He has offered to pay for the cost of this data and has promised to stop whatever it is he is doing that is incurring the costs.
My question is can we just send him an invoice or is the cost of the personal data taxable instead? We do payroll taxable benefits, but I have not requested to payroll phone costs for this financial year so I guess I may have to do a P11D instead at the year end - if it needs to be taxed rather than just invoicing him for the cost.
Any advice please?