What You Can Claim As Business Expenses – Mobile Phones


Mobile phone expenses - Just what is tax allowable?

Self-Employed and Partnerships

If you use your own mobile phone for both business and personal calls then you can claim for the proportion of the costs that relate to business calls.  The easiest way to put this into practice is to pay for the whole of the bill through your business, but keep a record of calls so that you can work out a percentage to add back as personal use at the end of the year.

VAT considerations:  Strictly speaking you should only claim back the VAT on the business element of your phone bill.

Limited Companies

  1. If your mobile phone contract is in your personal name (or anything other than the Limited company) then the company should not pay for your bill.  You should put an expense claim in to the company periodically for the business calls you make on your own phone.
  2. If the mobile phone contract is in the name of the company then the company can pay the whole bill and claim the full VAT (even if there are private calls)….

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