Company iPad with personal data plan

[expat]

If my name were Hector, I would suspect that the need for a personal SIM means that the device is not wholly for business use.

[SussexSeagull]

Is the iPad purchased outright and not locked to any provider?

If so the data plan you have purchased is linked to the SIM card which may or may not be put in the iPad.

[TheCyclingProgrammer]

If my name were Hector, I would suspect that the need for a personal SIM means that the device is not wholly for business use.

Hector can suspect all they want, but if the OP can show how that any personal use is not significant and that the only reason to get a personal SIM is that it is cheaper, then I'm not sure how it makes any difference.

If anything, it means that OP is technically paying slightly more tax than if their business paid for a more expensive plan on a business contract and used it to reduce its taxable profits.

[Wanderer]

OK so the rules about mobile phones are that it must be a contract in the company name and paid for by the company for it to be fully allowable.

But wait a minute, an iPad is NOT a mobile phone so the special rules for mobile phones do not apply to this situation.

So taking out a personal SIM only contract, using it primarily for company business use with insignificant private use is therefore be an allowable expense.

Take out the contract and the company can reimburse you every month in exactly the same way they do for every other expense that you incur and pay personally in the course of your business...

[TheCyclingProgrammer]

OK so the rules about mobile phones are that it must be a contract in the company name and paid for by the company for it to be fully allowable.

But wait a minute, an iPad is NOT a mobile phone so the special rules for mobile phones do not apply to this situation.

So taking out a personal SIM only contract, using it primarily for company business use with insignificant private use is therefore be an allowable expense.

Take out the contract and the company can reimburse you every month in exactly the same way they do for every other expense that you incur and pay personally in the course of your business...

Hmm. Sure, it's not a phone but a SIM only data plan is arguably the same as a broadband internet connection. For that to be allowable, the contract must be in the company name. If the contract is in the employees name then the company is strictly speaking paying off an employees debt. I'm not sure it would be allowable, if questioned. Nor could you reasonably apportion the used data between personal or business use.

I still don't think there is an issue with the OP paying for a personal plan and using it in the company provided iPad, but I don't think the SIM plan would be claimable.

Edit: OTOH, the rules regarding home broadband are a bit more subtle than I realised. If the employee is reimbursed for "additional costs" above what they already pay, for business use, then it is allowable.

http://www.hmrc.gov.uk/manuals/eimanual/EIM21617.htm

Seems to relate to "household costs" so not really clear where something like a mobile broadband connection fits in to HMRC rules. Maybe a bit too high tech for Hector.

Bottom line: I wouldn't worry too much about this.