Self Employed Mobile Phone

PrudentPanda

Hi Guys,

I'm recently self employed and have been using my (originally personal) mobile phone sometimes as part of the job. I am on a contract worth £35 with the usual free minutes etc. My question is, can i claim tax relief on the whole of the £35 phone bill? Even though i don't use all the minutes for business use they are 'free' minutes and it is the line rental i am paying for, which i would have to get anyway, right?

tyllwyd

In another thread I saw a link to this page
http://www.hmrc.gov.uk/manuals/eimanual/EIM32951.htm

laticsforlife

I am not that keen on that ref in the EIM.

Most HMRC Inspectors would be happy if you apportioned that bill including the rent.

It's not strictly correct (as the EIM is correct) but if its reasonable then I'd allow it.

Of course this doesn't mean you can claim the same proportions of other home bills unless you can lay aside a specific office (and then be v careful as to overclaiming) as for example council tax is payable anyway and you could lay yourself open to business rates.

Of course the best way would be to get a business contract phone