Can I claim my iPhone as a business expense if I also use it personally?

You can claim a proportion of your phone costs based on your business use. Because your iPhone serves both personal and business purposes, HMRC requires you to apportion the claim. For the handset itself: if you purchase the phone outright, claim only the business-use percentage. For example, if you use it 60% for business, claim 60% of the purchase price (or include it in your capital allowances calculation under the Annual Investment Allowance). For the monthly contract: similarly, claim the business-use percentage of each monthly bill. Keep your bills and a log of how you calculated the split. If you have a separate, dedicated business phone used only for work, you can claim 100% of all costs — handset and contract. For sole traders who buy a SIM-only plan and use a personal device, it is common to claim 50–80% of the SIM cost as business use, depending on your actual usage pattern.

• Only the business-use proportion is claimable — not the full cost
• Estimate your business vs personal use honestly (e.g. 60% business)
• Apply the same % to both the handset cost and monthly contract bills
• A phone used 100% for business can be claimed in full
• Keep bills and note your apportionment method in your records