Can I claim my mobile phone and home broadband as a sole trader — and what proportion is reasonable?

Yes, you can claim both — but only the business proportion. HMRC's expectation is a fair, honest apportionment, and you need to be able to explain your numbers.

Mobile phone: work out your business vs personal use and claim that share of the bill. An itemised bill makes this easy — if, say, 70% of your calls and data are work-related, claim 70%. A phone used 100% for business can be claimed in full, which is why some freelancers keep a separate work handset.

Home broadband: same principle. Estimate the proportion used for work — video calls, uploads, cloud software — and claim that share. Be realistic and consistent; if it's mainly work with some evening streaming, something like 50–75% business is common, but it has to reflect your actual use.

A simpler alternative: HMRC's simplified expenses let you claim a flat rate for working from home instead of apportioning individual bills. It's currently £10 to £26 a month depending on how many hours you work from home. It's much less admin, though itemising sometimes gives a bigger deduction — worth comparing for a year.

Whichever route you take, keep the bills and jot down the basis for your split. That's your evidence if HMRC ever asks, and it takes thirty seconds.

Anna