EIM36810 - Deductions from earnings: capital allowances: particular items of machinery or plant: mobile telephones and in-car entertainment

When a car is supplied complete with extras such as in-car entertainment, the cost of those items will be included in the cost of the vehicle. No tax relief is available for such included extras beyond the normal mileage allowance relief for the car in question (see EIM31330听辞苍飞补谤诲蝉).

Allowances in respect of the capital cost of a mobile telephone should normally be given only where:

  • the employee has a travelling appointment (see EIM32366)
  • the duties require that the employee should be in contact or be able to be in contact with others on a continual basis, for business purposes

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