The following Employment Tax guidance note provides comprehensive and up to date tax information on Telephones

Tax treatment of mobile phones and landlines provided to employees

https://synthesia-ttv-data.s3.amazonaws.com/video_data/78c1c2a0-8a32-4616-940c-a7a8214202b5/audio/subtitles.srt?response-content-disposition=attachment%3Bfilename%3D%22Tax%20treatment%20of%20mobile%20phones%20and%20landlines%20provided%20to%20employees.srt%22&AWSAccessKeyId=AKIA32NGJ5TSW5HNK25Z&Signature=ZcFogIfaOTjiHtziyUda6EQ%2Fnxo%3D&Expires=1765961972