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Dongle benefit

28 January 2009
Issue: 4191 / Categories: Forum & Feedback , Business , Employees , Income Tax
Employees are provided with mobile telephones for business use, but are additionally provided with dongles that enable them to obtain internet access for their laptop computers while working away from the office

A number of our employees who spend some time out of the office are supplied with a BlackBerry to allow access to email and a company mobile phone.

Employees who require internet access on their laptop while away from the office base will now also be supplied with a ‘dongle’ as hotel charges for internet access can prove very costly.

The employees who currently have both a mobile phone and a BlackBerry have the BlackBerry reported to HMRC on form P11D each July.

What is the taxation status of the dongle? Should it be classed as an additional mobile phone and declared as a benefit in kind at tax year end?

Readers’ thoughts would be welcomed.

Query 17 342  – Don Gall.

Reply by Technophobe

A dongle being a relatively new piece of technological kit is not specifically covered by tax legislation. Therefore to determine the...

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