£1k mobile phones

EIM21779, does it really apply or is it taking the urine?

Didn't find your answer?

Another one of my contractor clients has been stuck up for over £1k on a new sparkly iphone.  The mugs. 

Ordinarily we permit a phone per director, but I am wondering for how long HMRC will agree that the latest phones are "designed or adapted for the primary purpose of transmitting and receiving spoken messages and used in connection with a public electronic communications service"

They are primarily for showing off, posting picture of your lunch on facebook, and doing your emails on the train.   Phone calls are way down the list.

Are other still putting these in? 

I guess no-one cared when £200 was a lot to spend on a phone.

Replies (4)

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By Maslins
20th May 2019 15:39

I agree they're used more as small portable computers than as phones these days...but does that in itself make them less allowable? Ie if a contractor client buys a PC which will be used for work stuff and potentially also posting carp on Facebook, you'd presumably not have an issue with them claiming that. Why is this different? Top of the range Macbooks are >£2k!

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Replying to Maslins:
By ireallyshouldknowthisbut
20th May 2019 15:57

Well such clients also have the macbook.

However these are most probably mainly used for work, its just the phones which are based on a specific exemption. If you recall there was a line drawn between "blackberries" being a device primarily for texting on, and mobile phones and modern phones quite frankly seem to be along the same line.

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Replying to Maslins:
Lone Wolf
By Lone_Wolf
20th May 2019 16:01

I hope you're not claiming the capital allowances for the non-business use of that PC...

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By andy.partridge
20th May 2019 15:47

Keep doing it until you can't any more. Motto in and out of work.

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