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Can I claim phone and internet costs as a self-employed home worker?

Question:

I’m a part-time self-employed graphic designer and work from home. I use my personal phone and internet for both business and personal use, including Zoom meetings. Can I deduct a percentage of those bills on my taxes, and how do I calculate the business portion? 

Arthur Weller replies: 

Have a look at HMRC’s Business Income Manual at BIM47820. You are allowed to deduct from your business profits a percentage of your phone and internet bills that relate to your business. One way of doing this is to keep very detailed records for one month, to determine the business use versus private use. Then just multiply by 12 to find the annual amount. 

I’m a part-time self-employed graphic designer and work from home. I use my personal phone and internet for both business and personal use, including Zoom meetings. Can I deduct a percentage of those bills on my taxes,

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This question was first printed in Tax Insider in August 2026.