Your iPhone doesn’t compute!

Posted: 14th March 2012

Your iPhoniphone e (or BlackBerry, or other smart phone) is not a computer, according to HM Revenue and Customs.

If you have been supplied one by your employer and have had a tax assessment for a benefit in kind as a result, you should have a refund due.

The employer will also be due a refund of Class 1A National Insurance Contributions on the assessed benefits in kind. Tell your PAYE administrator!