NIM06190 - Class 1 NICs : Expenses and allowances : Telephone expenses : Contents

NIM06195Legislation
NIM06200Position where the employee is the subscriber
NIM06205Position where the employer is the subscriber
NIM06210Position where the subscriber is neither the employee nor the employer
NIM06215Telephone acquired solely for business purposes
NIM06220Inland Revenue dispensations
NIM06225Mobile telephones