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HMRC has finally decided to re-classify employer-issued smartphones as mobile phones; five years after the gadgets came onto the market.
Previously, when employees were given the devices for work purposes, HMRC had classified them as personal digital assistants (PDAs), rather than mobile phones.
The department has now accepted that the ubiquitious smartphones satisfy the conditions to qualify as ‘mobile phones’.
HMRC was careful to point out, however, that not all gadgets offering telephonic functionality will automatically be treated in the same way. It added that specific conditions need to be met in order to fall in to the mobile phone category.
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