Can I claim the cost a mobile phone tariff as a business expense?

I have recently purchased a second mobile phone tariff. Can I claim the monthly cost of the tariff as a business expense as the purpose of tariff is purely for business?|||You can take out the bills and do so|||If you are running a business then you can deduct all expenses that are "wholly and exclusively" incurred for business purposes. So if this phone is solely for business use then you can claim the entire cost. Having a mobile phone is normal for many business people, so this is not unusual.





In practice where things are shared between business and personal use HMRC allows you to claim a fraction of the cost as an expense, to reflect the fraction that is used for the business. So if you use this phone 90% for business and 10% for personal use then you can claim 90% of the total cost as an expense.|||Yes, but you will need to demonstrate this is so.