Mobile Phone / Internet Costs

It is quite common for the self-employed to have Mobile Phone and Internet costs that have mixed personal and business use.

It is acceptable to claim the fair business proportion as a business cost.

What you should ideally do is for a sample of the years bills work out the actual split and claim off the back of this. This is quite often not very practical so if you have to make an estimate please ensure you lean on the side of caution and keep a note as to how you have justified the claim.