Do you use your home internet or phone for business purposes?

Generally not claimable as a business expense. If there is no business use of your home internet or phone, these costs cannot be claimed as a business expense. HMRC requires expenses to be incurred "wholly and exclusively" for business purposes.

Do you have a separate phone line or internet contract exclusively for business?

This may be fully claimable. Since you have a dedicated business line or separate contract, you can claim the full cost of that service as a business expense. This is the cleanest approach for HMRC compliance.

Is your phone/internet used for both personal and business purposes?

A proportional amount may be claimable. You can claim the business-use proportion of your home internet and phone costs. You'll need to make a reasonable estimate of business vs personal use. A common approach is to calculate based on usage time or the number of business calls/data.

Do you use your home internet or phone for company business?

Generally not claimable as a business expense. If there is no business use of your home internet or phone, these costs cannot be claimed as a business expense. HMRC requires expenses to be incurred "wholly and exclusively" for business purposes.

Do you have a separate phone line or internet contract exclusively for business?

This may be fully claimable. Since you have a dedicated business line or separate contract, you can claim the full cost of that service as a business expense. This is the cleanest approach for HMRC compliance.

Does your employment contract require you to work from home?

Generally not claimable as an employee. As an employee, you typically cannot claim home internet and phone costs as a tax deduction. The cost must be incurred "wholly, exclusively and necessarily" for your employment. Home broadband and phone contracts usually fail this test as they existed before any work-from-home requirement.

Can I Expense This?

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Can I Expense Home Internet and Phone Costs?

Find out if you can claim home internet and phone bills as a business expense, including rules for mixed personal and business use.

Last reviewed: January 2026

Question 1

ℹ️This tool provides general guidance only, not professional advice. Results depend on your specific circumstances.

Can I Expense Home Internet and Phone Costs?

1Question 1

Are you self-employed or a sole trader?

This includes freelancers and contractors not working through a limited company.

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Important disclaimer

This tool provides general guidance based on HMRC rules at the time of writing and is for informational purposes only. It does not constitute professional tax, legal, or financial advice. Tax rules change frequently and this information may be outdated or incomplete. No warranty is given as to accuracy. We accept no liability for any loss, damage, or consequences arising from reliance on this guidance. Use of this tool does not create a professional-client relationship. Your specific circumstances may differ significantly. Always consult a qualified accountant or tax advisor before making financial decisions.