smart guide to the costs and risks of allowing business and personal calls on one phone

It is an inevitable fact that work is no longer something we only do in the office. Increasingly, workers choose the time and place they work, relying on modern communication tools such as tablets and mobile phones.

This is generally considered to be a good thing, as flexible working is seen as aiding corporate productivity and worker efficiency. In addition, it has the potential to improve customer service, employee satisfaction and empowerment.

However, what is good for the business can be a headache for the finance department. Specifically, how do you separate business and personal mobile phone expenses when a worker uses one device for everything? This issue is particularly tricky when it comes to phone calls, since, unlike emails, voice usage is not easily identified as work or personal.

This means the proportion of business and personal use has to be carefully measured to make sure neither the employer nor the employee is falling foul of tax rules.