I am working for a company limited by guarantee (similar to a charity). They are all unpaid volunteers and they have no phone land line. They use their own personal mobile phones. These are obviously not taxable as the volunteers are not paid employees.
They have taken on two paid employees who both need a phone for what they do. The company is wondering about giving them some money on a regular basis to cover the extra costs of each of them using their own mobile phones. I think it is an arbitary amount of money regardless of the number of phone calls they make
I'm puzzling about whether this would be taxable income that should either be run through PAYE or put on a P11D. I think neither of these would be relevant as the money is not taxable as it is not a 'perk' for their own purposes but I thought I would seek further guidance on the matter.
Thank you
Peter
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