Understanding business use claims for photographers
As a professional photographer, your phone and internet are essential business tools - from client communications and social media marketing to cloud storage and online bookings. Understanding exactly what you can claim for phone and internet expenses is crucial for optimizing your tax position. Many photographers miss out on legitimate deductions or make incorrect claims that could trigger HMRC enquiries. The key lies in accurately distinguishing between business and personal use, maintaining proper records, and applying HMRC's approved methods correctly.
For the 2024/25 tax year, sole traders can claim allowable expenses that are incurred "wholly and exclusively" for business purposes. When it comes to telecommunications, this becomes particularly relevant since most photographers use the same devices and connections for both business and personal activities. Getting your claims right can save hundreds of pounds annually, while incorrect claims could result in penalties and interest charges.
Mobile phone expenses: Contract vs PAYG claims
If you have a mobile phone contract used partly for business, you can claim the business proportion of your costs. HMRC accepts two main approaches for calculating what photographers can claim for phone usage. The first method involves analysing itemised bills to identify business calls, texts, and data usage. For example, if 40% of your monthly calls are to clients, venues, or suppliers, you can claim 40% of your total bill.
The simpler alternative, which many photographers prefer, is making a flat-rate claim based on reliable estimates of business use. If you use your phone 30% for business activities like client consultations, location scouting communications, and social media management, you would claim 30% of your annual contract cost. For a £40 monthly contract, this amounts to £144 annually (£480 × 30%) - a meaningful deduction that reduces your tax bill.
There's also a special rule for contracts where the phone is used primarily for business. If your business use exceeds 50%, you may be able to claim the entire cost, though you'd need to declare any private benefit. Using dedicated tax planning software makes tracking these percentages throughout the year significantly easier, with features that help categorise expenses automatically.
Broadband and internet costs for photography businesses
When considering what photographers can claim for internet expenses, the same business-use principles apply. If you have a home broadband connection used for uploading portfolio images, client communication, online research, and managing your website, you can claim the business proportion. Typical business use for photographers ranges from 20-60% depending on your workflow.
For a photographer paying £30 monthly for broadband, a 40% business use claim would mean £144 annually (£360 × 40%). This becomes particularly valuable when combined with other home office claims. Remember that if your business use is significant, HMRC may expect you to have evidence supporting your percentage claim. Many photographers underestimate their legitimate business internet usage, missing out on valuable deductions.
It's worth noting that if you have a dedicated business broadband line installed at your home studio, you can claim 100% of the cost. Similarly, mobile broadband dongles or data-only SIM cards used exclusively for business during shoots or travel are fully deductible. These are clear cases of what photographers can claim for internet costs without apportionment concerns.
Equipment purchases: Phones, routers, and accessories
Beyond ongoing usage costs, understanding what photographers can claim for phone and internet equipment is equally important. When you purchase a new smartphone, tablet, or router primarily for business use, you have several claiming options. For sole traders, you can claim the entire cost through the Annual Investment Allowance (AIA) if the equipment is used exclusively for business, providing immediate tax relief on the full amount.
If the device has mixed use, you can still claim the business proportion through capital allowances. For example, purchasing a £800 smartphone used 70% for business photography work would give you a £560 claim. Alternatively, for lower-cost items under £200, you may be able to claim them as revenue expenses. Dedicated photography accessories like card readers, external storage devices, and signal boosters used for business are also claimable.
Using tools like real-time tax calculations helps photographers immediately see the tax impact of equipment purchases, making informed decisions about timing and financing. This tax planning approach ensures you maximize your claims while maintaining full HMRC compliance.
Record-keeping requirements and evidence
Whatever method you choose for claiming what photographers can claim for phone and internet, maintaining robust records is non-negotiable. HMRC requires you to keep evidence supporting your claims for at least 5 years after the 31 January submission deadline of the relevant tax year. This should include itemised bills, contracts, purchase receipts, and documentation showing how you calculated business use percentages.
Many photographers use simple apps to track business calls and internet usage for a sample period each quarter, then extrapolate for the full year. Others maintain detailed logs of business activities requiring phone or internet use. The key is having a system that works for your photography business and provides defensible evidence if HMRC questions your claims.
Modern tax planning platforms transform this administrative burden by automatically categorising expenses, calculating percentages, and storing digital copies of bills and receipts. This not only saves time but significantly reduces the risk of errors or missing documentation during self-assessment submissions.
Common pitfalls and how to avoid them
One frequent mistake photographers make is claiming 100% of phone or internet costs without sufficient evidence of exclusive business use. Unless you have separate contracts for business and personal use, HMRC expects reasonable apportionment. Another error is inconsistently applying percentages year-to-year without justification, which can raise red flags during compliance checks.
Photographers also often overlook claimable elements like international call charges to overseas clients, roaming costs during destination shoots, or additional data packages purchased specifically for uploading high-resolution images from locations. Understanding the full scope of what photographers can claim for phone and internet requires considering all business-related telecommunications expenses.
The most effective approach involves using dedicated tax planning software designed for self-employed professionals. These platforms prompt you to review all potential deductions, apply consistent methodologies, and maintain audit-ready records throughout the tax year.
Maximising your legitimate claims
To ensure you're claiming everything you're entitled to, regularly review your photography business activities that involve phone and internet usage. This includes client communication, marketing activities, supplier coordination, software updates, cloud storage, online training, and industry research. Each has a legitimate place in your expense claims.
Consider conducting a quarterly "telecoms audit" where you analyse a representative period of usage to update your business percentage claims. This is particularly important if your photography business model changes - for example, if you increase online sales or move to virtual client consultations.
By systematically addressing what photographers can claim for phone and internet, you transform necessary business tools into tax-efficient assets. Combined with other photography-specific deductions like equipment depreciation, studio costs, and travel expenses, these claims significantly reduce your overall tax liability while remaining fully compliant with HMRC requirements.
Taking advantage of modern tax technology simplifies this process dramatically. Instead of manual calculations and paper records, photographers can use integrated systems that track expenses, calculate deductions, and prepare accurate self-assessment submissions. This not only saves time but ensures you never miss legitimate claims for essential business tools like phones and internet services.
