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  • Tax - Employee provision of home telephone policy
    Employee - provision of home telephone policyIf one or more of your employees work from home and need a landline phone for work purposes, you might agree to provide the equipment and pay the rent and call charges. HMRC may argue that a benefit in kind charge arises because there is bound to be private use. Part of an effective counter argument is to have a home telephone policy for your employees.business requirementWhere you pay directly for a telephone in your employee's home, they will have to pay tax and...
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  • Tax - Mobile phone declaration
    Mobile phone declarationThe old rule was that you could have as many mobile phones as you liked, tax and NI free. Now it's down to one per employee. If you have more than one, you will need to declare which one is to be your tax-exempt phone.Choose your exempt phoneThe tax exemption for employees who are provided with a mobile phone changed on 6 April 2006. Directors/employees provided with more than one new phone by their company will need to consider which is to be the "exempt" phone and which the "taxable"...
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  • Tax - Staff suggestion scheme rules
    Staff suggestion scheme rulesYou might want to reward your employees for certain ideas that contribute to the success of your business. Previously by concession, this is now a statutory exemption. However, there are conditions you'll have to meet.Financially beneficialA little-known way of giving employees tax and NI free cash is through a staff suggestion scheme. The scheme needs to be formally set up, but that doesn't take much doing. You tell the staff that they will receive a small payment in return for...
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  • Tax - Staff suggestion scheme record
    Staff suggestion scheme recordTax rules permit employers to pay employees a tax and NI-free sum for suggestions to improve the busines. Keep a separate record of such payments to help justify the tax and NI treatment should HMRC make enquiries.Log the ideasThe really clever bit of a staff suggestion scheme is that even if you get snowed under with suggestions, you get to pick the ideas to be used or rewarded so you decide who gets the money. HMRC, however, will want to know all about the tax-free amounts you...
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  • Tax - Electronic devices policy
    Electronic devices policyWhen removing the Home Computer Initiative back in 2006, HMRC accidentally opened the door to charging tax on private use of any electronic device, such as a laptop or tablet, provided to employees by their company. How can you prevent a tax charge from arising?Computer-related equipmentTablets and laptops come within the normal rules for computers. HMRC's guidance says that for computers provided to employees by their company to be exempt from benefit-in-kind charges, "the sole reason...
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