Can self-employed people claim phone and internet costs?
Yes. HMRC includes phone bills among the types of office costs that can potentially be claimed as self-employed business expenses. Internet and telephone use can also form part of qualifying costs when you work from home. [oai_citation:2‡GOV.UK](https://www.gov.uk/expenses-if-youre-self-employed)
The main issue is business versus private use. If the same service is used for both, the personal element is generally not an allowable business expense. [oai_citation:3‡GOV.UK](https://www.gov.uk/expenses-if-youre-self-employed)
You can normally claim the portion of your phone and internet costs that genuinely relates to your self-employed business.
Can you claim mobile phone costs?
Business calls and other genuine trade use of a mobile phone can be allowable. Where a mobile is also used personally, the claim should normally reflect only the business element. [oai_citation:4‡GOV.UK](https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim47820)
Depending on your arrangement, relevant costs might include:
- Business calls.
- A qualifying proportion of monthly service charges.
- Business data usage.
- Business-related messaging or communication services.
Can you claim a monthly mobile-phone contract?
Potentially, but paying a fixed monthly amount does not automatically make the entire contract an allowable expense.
HMRC says a proportion of telephone line rental can be allowed based on the ratio of trade use to total use. HMRC also says a flexible approach should be taken with all-inclusive phone and broadband packages. [oai_citation:5‡GOV.UK](https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim47820)
Look at genuine business use, not simply who pays the bill
Paying the contract from a business bank account does not by itself make private calls or personal data use deductible.
What if you have a separate business phone?
Where a phone or telephone service is genuinely used entirely for business, the position is much simpler because there may be no private element to remove.
HMRC's manual also says that where private use of telephone and broadband is not significant, the full service cost may be claimed as a business expense. [oai_citation:6‡GOV.UK](https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim47820)
A separate handset does not automatically make a service business-only if it is regularly used for personal purposes.
Can you claim broadband and internet?
Yes, to the extent that the internet connection is used for the trade. HMRC specifically says broadband expenditure is allowable to the extent it is used for business purposes. [oai_citation:7‡GOV.UK](https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim47820)
Business-only broadband
If a connection genuinely exists solely for the trade, the business case for the full cost is stronger.
Home broadband
Where the household connection is also used privately, the business-use proportion generally needs to be identified.
How do you calculate mixed business and personal use?
HMRC's core rule is that only business costs are deductible where something has both business and personal use. [oai_citation:8‡GOV.UK](https://www.gov.uk/expenses-if-youre-self-employed)
There is no single percentage that applies to everyone. The allocation should reasonably reflect actual use.
Evidence could include:
- Itemised call records.
- Business and personal usage patterns.
- Separate business numbers or SIMs.
- The amount of time the connection is used for business.
- The nature of the business and how heavily it relies on internet access.
Self-employed phone-expense example
£200 annual phone costs
HMRC gives an example where a self-employed person's mobile phone bills total £200 for the year.
Personal calls: £130
Business calls: £70
Allowable business expense: £70
The £130 personal element is not deducted from business profits. [oai_citation:9‡GOV.UK](https://www.gov.uk/expenses-if-youre-self-employed)
What if you work from home?
If you work from home, HMRC says a reasonable business proportion of internet and telephone use can potentially be claimed alongside other qualifying home-working costs. [oai_citation:10‡GOV.UK](https://www.gov.uk/expenses-if-youre-self-employed)
Telephone and broadband costs are treated separately from costs associated with the home itself. HMRC's Business Income Manual specifically says they do not relate to the home in the same way as rent, Council Tax or utilities. [oai_citation:11‡GOV.UK](https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim47820)
Are phone and internet included in simplified home-working expenses?
HMRC explicitly says the simplified working-from-home flat rate does not include telephone or internet expenses. You can still calculate and claim the actual business proportion of those bills separately. [oai_citation:12‡GOV.UK](https://www.gov.uk/simpler-income-tax-simplified-expenses/working-from-home)
So if you use HMRC's £10, £18 or £26 monthly simplified home-working rate, you do not need to treat that rate as covering your broadband and phone as well. Those costs remain separate. [oai_citation:13‡GOV.UK](https://www.gov.uk/simpler-income-tax-simplified-expenses/working-from-home)
What about buying a phone, router or other equipment?
The physical equipment and the monthly service are separate types of cost.
A handset, router, computer or similar item bought and kept for the business can fall under the wider rules for business equipment. The exact treatment depends on your accounting basis and the nature of the purchase. HMRC says cash-basis businesses generally claim most equipment kept for the business as ordinary expenses, while traditional accounting can require capital allowances. [oai_citation:14‡GOV.UK](https://www.gov.uk/expenses-if-youre-self-employed)
Read our Tools & Equipment Guide for more detail.
Can you claim apps and online software?
Business software and online services can potentially be allowable where they are genuinely incurred for the trade.
Examples might include cloud storage, video conferencing, bookkeeping software or other digital services required by the business.
The fact that an app is installed on the same phone used for business does not make an unrelated personal subscription deductible.
What records should you keep?
Keep enough evidence to support both the amount paid and the business-use calculation.
Keep bills and invoices
Retain mobile, landline, broadband and relevant digital service statements.
Identify business use
Keep a reasonable basis for separating business and private use where the service is mixed.
Be consistent
Use a sensible method from period to period and revisit the calculation if your usage materially changes.
Record the amount claimed
Keep your working alongside your bookkeeping or Self Assessment records.
For the wider rules, see our Self-Employed Allowable Expenses Guide .
Reviewed & Updated
18 August 2026
2026/27
GO TAX REFUNDS
HM Revenue & Customs / GOV.UK
The deductible amount depends on genuine business use and the facts of each arrangement. Mixed private and business costs may need to be apportioned. This guide provides general information.
Self-Employed Phone & Internet FAQs
Can I claim my mobile phone if I'm self-employed?
Yes, to the extent the cost relates to your business. Where the same phone is also used personally, you generally need to exclude the private element.
Can I claim my whole mobile contract?
Not automatically. If the service has mixed personal and business use, the claim should normally reflect the business proportion. Where private use is insignificant, HMRC's guidance can permit the full cost.
Can I claim home broadband?
Yes, to the extent the internet connection is used for your trade. Significant private use should generally be excluded.
Is broadband included in simplified home-working expenses?
No. HMRC specifically excludes telephone and internet expenses from the simplified home-working flat rate. The actual business portion can be calculated separately.
Can I claim a separate business phone in full?
A service genuinely used wholly for the business can potentially be fully allowable. Regular private use could change that treatment.
Do I need an itemised phone bill?
HMRC's guidance says itemised outgoing calls can provide a reasonable measure when establishing business use, though other reasonable evidence may also be relevant depending on the service.
Can I claim the cost of buying a new phone?
Potentially. The handset itself is equipment rather than simply a phone bill, so its treatment depends on your accounting basis, business use and the relevant equipment rules.
HMRC & GOV.UK Sources
This guide is reviewed against current HMRC guidance covering self-employed phone, broadband and home-working expenses.
Using your phone and broadband for your business?
Go Tax Refunds can help review your business expenses and records to establish the appropriate business-use amount for your self-employed tax return.
Get Tax Support