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What goods are included in the reverse charge?

For the purposes of the reverse charge, the definition of a mobile phone takes its everyday meaning in the UK, and this generally means any handset that is capable of being used as a mobile phone (ie to make and receive calls over a cellular network).

The following are deemed to be specified goods under these provisions:

1. •

   handsets that have a mobile phone function (ie the transmitting and receiving of spoken messages), whether or not they have any other function ― it therefore includes other communication devices, such as Blackberrys and iPhones. With the introduction of smart phones and mobile phone / tablet hybrid devices (‘phablets’), HMRC has stated that it would also see a device as being