Freelancers
Can I claim my phone and broadband?
Your phone is your diary, your office, your camera and your client hotline. It's also where you watch dog videos at midnight. Here's how to claim the business part, fairly and simply.
The short answer
Yes, you can claim the business share. If your phone or broadband is used for both work and personal life, work out a fair percentage for business use and claim that share of the bill. If you have a phone or SIM just for work, you can claim all of it. Phone and internet aren't included in the working from home flat rate, so you can claim them on top.
Meet Tom, and his screen time
Tom is a self-employed piano teacher. He teaches in pupils' homes during the week and gives a few lessons online. One Sunday, his phone sends him its weekly report.
Weekly screen time: 20 hours
- 5 hrs
- Messages and calls with pupils and parents
- 4 hrs
- Online lessons on the go
- 2 hrs
- Maps, between lessons
- 1 hr
- Instagram for his teaching page
- 8 hrs
- Football, group chats and Wordle
Business use: 12 out of 20 hours, so 60%.
Tom checks a few more weeks to make sure that's typical, then writes down "60% business use, based on screen time, checked over a month". That's his method sorted for the year.
What Tom can claim
| Cost | What he pays | Business share | He claims |
|---|---|---|---|
| Phone contract (£30 a month) | £360 | 60% | £216 |
| New phone, bought outright | £600 | 60% | £360 |
| Home broadband (£36 a month) | £432 | 40% | £172.80 |
| Total | £748.80 |
He uses a lower share for broadband, because the rest of the house uses it too. His online lessons and admin come to about 40% of the household's use.
That's around £150 less in tax at the basic rate, or about £195 if you include National Insurance. Not bad for checking a screen time report.
Three ways to work out your share
There's no set percentage. HMRC just expects your method to be fair and something you can explain.
- Your itemised bill. Count the business calls and texts over a typical month, and see what share of the total they make up.
- Your screen time report. Like Tom, see how much of your time goes on work apps and messages. Check a few weeks, not just one.
- A simple time estimate. For broadband, think about how many hours it's used for work compared with everyone else in the house.
Whatever you choose, write it down in a sentence or two and keep it with your records. Check it again if your work changes.
What you can claim
- The business share of your phone contract or pay-as-you-go top-ups
- The business share of a new handset, and of cases or chargers bought for it
- The business share of your broadband
- Business calls from your landline, and a share of the line rental if you use it for work
- Work apps and cloud storage that you pay for
- Wi-Fi or extra data you buy while working away from home
What you can't claim
- Other people's phones or lines on a family plan
- TV, sport or film packages bundled into your broadband deal
- Personal apps and games, however essential that daily Wordle feels
The easiest option: a separate work phone
If you have a second phone, or a second SIM that you only use for work, you can claim all of it. No percentages, no screen time reports. It also means you can switch off work at the weekend, which is a bonus in itself.
With the working from home flat rate
If you claim HMRC's flat rate for working from home, that covers things like heating and electricity. It doesn't include your phone or internet, so you can claim the business share of those separately, on top.
This guide provides general information based on UK tax rules as at November 2026. The right business share depends on how you actually use your phone and broadband, so specific circumstances may need professional advice.
Not sure what your share should be?
We'll help you work out a fair percentage, write down how you got there, and make sure every bit you're entitled to goes on your tax return.