AI agents for business finance: what they can and can't do
What AI agents can do in bookkeeping, close, collections and compliance today, where a person must stay in charge, and how to judge a product.
The short answer
A UK sole trader can claim the business share of phone, mobile and internet bills, but not the personal part. GOV.UK's example is a £200 mobile bill with £70 of business calls, where £70 can be claimed. Internet and phone are outside the working-from-home flat rate, so you work out their business share from your actual bills even if you use the flat rate for other home costs.
The rule
GOV.UK's guidance on office expenses for the self-employed includes phone bills among allowable costs and lists internet and telephone use among the home costs you can claim a share of. Where something is used for both business and personal purposes, you can only claim the business costs. You need a reasonable method of dividing a mixed bill.
GOV.UK's simplified expenses page adds that telephone and internet are not included in the flat rate for working from home, and that you claim their business proportion by working out the actual costs.
Mobile phones
Itemised bills make this easy. GOV.UK's example: a £200 mobile bill, of which £130 is personal calls and £70 business calls; you can claim £70. For a freelancer with Nigerian clients, international calls and WhatsApp-heavy data use are often a large part of the bill, so it is worth going through one or two typical months properly.
- Itemised calls. Mark calls to client numbers, add them up, and claim that cost.
- Bundled plans. On an unlimited plan there is no per-call cost. Use a reasonable split based on use, such as the share of calls or data that was for work in a sample month, and apply it to the monthly charge.
- A separate business phone. If a second phone and contract are used only for work, the whole cost is a business expense.
Broadband and landlines
Home broadband is usually shared with the household, so you need a split. Common reasonable methods are time-based (hours of business use against total use) or based on how the service is used. Pick one, apply it consistently, and write down how you reached the figure.
Example. Ngozi pays £35 a month for broadband. She works 40 hours a week from home, much of it on video calls with clients in Lagos, and estimates 40% of the household's use is business. 40% of £35 is £14 a month, or £168 for the year. If a second line is installed only for the business, its whole cost is claimable.
Roaming and SIMs on trips to Nigeria
- Roaming charges for client calls or data on a business trip are part of the trip's business costs, as long as the trip itself is for business. See claiming a Nigeria work trip as a UK expense.
- A local Nigerian SIM bought for client work on the trip can be claimed; convert naira costs to pounds with the same method you use for naira income.
- Personal calls home or to family while away are not business costs, whichever SIM you use.
Putting it together with other home costs
| Cost | Flat rate covers it? | How to claim |
|---|---|---|
| Heating, electricity | Yes, if you use the flat rate | Flat rate, or a share of actual bills |
| Broadband | No | Business share of actual bill |
| Landline | No | Business share, or whole cost of a business-only line |
| Mobile | No | Business calls and use, from actual bill |
So a freelancer can claim, for example, £18 a month under the flat rate for household running costs plus 40% of broadband and the business calls on the mobile. See the working-from-home flat rate.
Records
- Keep the bills, or download them monthly from your provider.
- Keep a note of your split method and a sample month that supports it.
- Mark business calls on itemised bills for at least a few months each year.
- If your use changes, for example a new client in Nigeria means far more calls, update the share from that point.
What you cannot claim
- The personal share of a shared bill.
- A phone handset or contract that is mainly for personal use, beyond its business share.
- Any expenses at all, if you use the £1,000 trading allowance for that year (GOV.UK's tax-free allowances guidance).
A full year in one example
Example. Emeka, a UK developer whose main client is in Abuja, pays £35 a month for broadband and £30 a month for a mobile plan with unlimited calls. A sample month shows about 40% of household internet use and half of his mobile use was for work. His claim: broadband 40% × £35 × 12 = £168; mobile 50% × £30 × 12 = £180; total £348 for the year, on top of the working-from-home flat rate for his other household costs. He keeps the sample month's notes with the bills.
Where Pryme fits
Paying business bills from a business account keeps them easy to find at year end. With a Pryme Business Account, phone and broadband bills paid in pounds and any naira costs on a Nigeria trip appear on statements in their own currencies, and the Finance agent can prepare a list of them for you to check. See business multicurrency accounts and receipts.
Questions people ask
Can I claim my phone bill as self-employed?
Yes, the business part. GOV.UK's example is a £200 bill with £70 of business calls, where you can claim £70.
Can I claim my home broadband as a freelancer?
You can claim the business share, using a reasonable method such as time spent working. Broadband is not covered by the working-from-home flat rate.
Is the phone covered by the £26 flat rate?
No. GOV.UK says telephone and internet are not included in the flat rate.
Can I claim international calls to clients in Nigeria?
Yes, calls made for your business are part of the business share of the bill. Keep itemised bills to support the figure.
Sources
- GOV.UK: Expenses if you're self-employed, office, property and equipment (updated 8 Nov 2024) · accessed Oct 2026
- GOV.UK: Simplified expenses, working from home · accessed Oct 2026
- GOV.UK: Tax-free allowances on property and trading income · accessed Oct 2026
- GOV.UK: Expenses if you're self-employed, travel · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.