188体育

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. The employee remains the subscriber.

The payments by the employer may be earnings, see EIM07800. The 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 拢72. This is made up of line rental of 拢24, business call charges of 拢12 and private call charges of 拢36. A deduction is due for 拢12, the cost of business calls.