If a phone is provided to an employee by their employer solely for work purposes and with no significant private use element, then no benefit arises. A declaration will be required. The employer must exercise some control over compliance with the agreement. For details see Legal Guide, CA5.2.7 – What the employer must do.
Similarly, if a computer is provided for work purposes no benefit-in-kind arises even if there is some personal use of the computer and associated 'ordinary' equipment (for more on 'ordinary' computer equipment see Legal Guide, CA5.2.4).
A computer provided
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