Self assessment - council tax

hunnie

Hi,
We have business premises, on which we pay business rates, but have no phone or internet access there.
So all emails, web maintainence, phone calls etc are done at home.
Does this mean we can claim a portion of the household expense of phone + internet for business expense? We don't use the internet or phone for much else really. Also the mobile phone is 90% business use (mainly while on business premises).

fengirl_2

As I said above, you cannot claim anything, but you must include in your accounts all your business expenses. So this would include telephone and internet, plus the space being used to operate these things. A business can have as many premises as it needs - its up to you to decide. Again, with the mobile phone, you need to include this and add back the 10% private use in your SA.
Unless you include all your business expenses in your accounts, you are not giving a true picture of the profit.