Originally posted by escapeUK
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iPhone4 to 4S upgrade
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Originally posted by Mr.Whippy View PostWhat about this page at HMRC
It explicitly states "Please note that the rules in this guide don’t apply to a device such as an iPhone or BlackBerry – the range of functions these devices offer means that HM Revenue & Customs (HMRC) doesn’t consider them to be primarily mobile phones. For details of the rules that apply, see the A to Z entry ‘Assets made available to an employee’.
So would you have to pay the BIK if buying an iphone through the ltdco?
HM Revenue & Customs: Computers loaned to an employee
Provided personal use isn't significant there will be no BIK to pay.
MartinComment
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Originally posted by Martin at NixonWilliams View PostThat's correct, HMRC treat iPhones and Blackberries as computers so different rules apply. The rules for computers can be found on the HMRC website:
HM Revenue & Customs: Computers loaned to an employee
Provided personal use isn't significant there will be no BIK to pay.
MartinComment
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