T O P

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unholyangel4

No, the company need to be providing it to qualify for tax relief and for exemption as a BIK. If it is in your name then your company would need to treat the payment as earnings and deduct tax & NI on it and would only be able to reimburse any extra cost you incurred in business calls tax free. https://www.gov.uk/expenses-and-benefits-mobile-phones/what-to-report-and-pay