»Ê¹ÚÌåÓýapp

An employee needs to be on call to deal with emergencies. For that reason in 2003/04 his employer reimburses the line rental and all call charges for his home telephone. »Ê¹ÚÌåÓýapp employee remains the subscriber.

»Ê¹ÚÌåÓýapp payments by the employer may be earnings, see EIM07800. »Ê¹ÚÌåÓýapp employee can deduct from those earnings the amount that is necessarily, wholly and exclusively incurred in performing the duties of the employment.

In one quarter the telephone bill is £72. This is made up of line rental of £24, business call charges of £12 and private call charges of £36. A deduction is due for £12, the cost of business calls.