Supplementary Guidance 1: Mobile Telephones

See also:

The following diagram provides a summarized guide to the treatment of charges associated with mobile telephones used by staff and paid for, or reimbursed, by the University.

Notes:

Note 1: Bills must be addressed to a department or unit of the University and paid for directly from a budget or research grant for which that department or unit is responsible.

Note 2: The service provider must issue a bill that clearly shows an analysis of individual calls made, including number dialled and duration.

Note 3: "One mobile phone" in this context means one handset with SIM card; any additional handsets or SIM cards (with or without additional handsets) will count as additional telephones.

Note 4: Where more than one ‘Pay and Go’ type telephone or telephone used significantly for private calls is provided or paid for, there is a tax charge on the value of the additional telephones.

Note 5: "Business calls only" means only those charges, including taxes, relating directly to itemized, individual business calls. Rental and other charges are not allowable on personal phones and, if claimed, will make the payment taxable.

Note 6:  If the telephone is a "Pay and Go" type package originally purchased by the University then subsequent top-ups should be treated by following the "Pay and Go" route against University phones rather personal phones. Reimbursement of the costs associated with privately owned Pay and Go phones is always taxable.

Treatment:

Where the University is billed directly by the service provider:

No Tax Charge

Bills should be paid via the Supplier Invoice process, or via departmental credit cards if appropriate.

Taxable

Forward bills to the Finance Payments Team who will arrange for payment of the bill and for tax and National Insurance to be reflected via payroll for the person concerned, in such a manner that the ‘gross cost’ including tax and NI is charged to the department.

 

Where the Individual is billed by the service provider and seeks reimbursement:

No Tax Charge

Claims should be forwarded via the Expenses Process, with supporting documentation attached.

Taxable

Forward claims to the Finance Payments Team who will arrange for payment via payroll for the person concerned, in such a manner that the "gross cost" including tax and NI is charged to the department.