You can claim for the cost of one business mobile phone, telephone or broadband, subject to HMRC guidelines.
These costs include:
- Mobile phone contracts, which must be held in the company name – one phone is allowable. If the contract is in your personal name, you can only claim for specified business calls (not the line rental)
- Home telephone costs can be claimed, if you have a separate business phone line. If you are using a personal line, you can only claim for specified business calls (not the line rental)
- Broadband costs can be claimed if wholly and exclusively used for business use