Supplementary Guidance 2: Fixed-line Telephones

See also:

The following diagram provides a summarized guide to the treatment of charges associated with fixed-line telephones provided to staff and paid for, or reimbursed, by the University.

Notes:

Note 1: Bills must be addressed to a department or unit of the University and paid for directly from a budget or research grant for which that department or unit is responsible.

Note 2: The service provider must issue a bill that clearly shows an analysis of individual calls made, including number dialled and duration.

Note 3: Analysis of the itemized bill must demonstrate that, on a call-time basis, 90% or more of total call-time is in respect of numbers dialled for business rather than private use. For telephones provided on University premises this will automatically be done by the Telecommunications Unit.

Note 4: "Provision on site" in this context means the use of a fixed-line telephone on University premises in a work, laboratory, office or other support area. Household or other private use provision is regarded as "off site".

Note 5: A "contractual requirement" will exist if an individual"s employment contract includes, or has been amended to include, reference to a business requirement to use these facilities off-site.

Note 6: "Business calls only" means only those charges, including taxes, relating directly to itemized, individual business calls. Rental and other charges are not allowable on personal phones and, if claimed, will make the payment taxable.

Treatment:

Where the University is billed directly by the service provider:

No Tax Charge

Bills should be paid via the Supplier Invoice process, or via departmental credit cards if appropriate.

Taxable

Forward bills to the Finance Payments Team who will arrange for payment of the bill and for tax and National Insurance to be reflected via payroll for the person concerned, in such a manner that the "gross cost" including tax and NI is charged to the department.

 

Where the Individual is billed by the service provider and seeks reimbursement:

No Tax Charge

Claims should be forwarded via the Expenses Process, with supporting documentation attached.

Taxable

Forward claims to the Finance Payments Team who will arrange for payment via payroll for the person concerned, in such a manner that the "gross cost" including tax and NI is charged to the department.