HMRC has always insisted previously that smartphones such as Blackberrys and iPhones are exempt from the tax and NISMARTPHONE exemption allowed for other kinds of mobiles, the logic being that modern smartphones are used for other purposes than “transmitting or receiving spoken messages” such as music  gaming, etc. However, the taxman has now done a u-turn on this policy, and businesses are now able to reclaim tax and NI retrospectively for the years 2008/9 onwards – be aware though, that reclaims for 08/09 must be received by HMRC by 5th April 2013 latest. If you would like us to make a refund claim on your behalf, please contact the office