Contact Us

Blackberrys are seen as Personal Digital Assistants (PDAs); rather than mobile phones, because they combine the functions of a mobile phone with those associated with a computer. Therefore, they do not qualify for the normal mobile phone exemption for benefit purposes.

Provided that your sole motive in providing these PDAs, is to enable to the employees to perform their duties and they are prohibited from making significant personal calls under their contracts of employment, then there would not be an assessable benefit in kind.

In conclusion then, although Blackberrys are not mobile phones, they are unlikely to trigger a taxable benefit, provided that your employment policies make clear there is no private use. 

Each case will be different, so if you would like advice in this area, please feel free to contact your local TaxAssist Accountant.

Date published 5 Dec 2012

This article is intended to inform rather than advise and is based on legislation and practice at the time. Taxpayer’s circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this article, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.

Choose the right accounting firm for you

Running your own business can be challenging so why not let TaxAssist Accountants manage your tax, accounting, bookkeeping and payroll needs? If you are not receiving the service you deserve from your accountant, then perhaps it’s time to make the switch?

Local business focus icon

Local business focus

We specialise in supporting independent businesses and work with 80,684 clients. Each TaxAssist Accountant runs their own business, and are passionate about supporting you.

Come and meet us icon

Come and meet us

We enjoy talking to business owners and self-employed professionals who are looking to get the most out of their accountant. You can visit us at any of our 409 locations, meet with us online through video call software, or talk to us by telephone.

Switching is simple icon

Switching is simple

Changing accountants is easier than you might think. There are no tax implications and you can switch at any time in the year and our team will guide you through the process for a smooth transition.

See how TaxAssist Accountants can help you with a free, no obligation consultation

0800 0523 555

Or contact us