Have I got this right? - Mobile Phone Question

[TheFaQQer]

I'm not sure the smartphone would come under the guidance of mobiles but more likely will come under the heading of PDA's

IIRC, an iPhone is classed as not being a phone by HMRC. Probably because they aren't very good at making calls.

[Craig@Clarity]

IIRC, an iPhone is classed as not being a phone by HMRC. Probably because they aren't very good at making calls.

Yep. i(can't)Phone's are PDA's in their guidance since they must interpret that the primary function of it is not for making calls.