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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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Other expenses: telephone charges: payment package includes free calls

Section 336 ITEPA 2003

No deduction is due for the cost of business calls if the terms on which the telephone is rented require the payment of a fixed sum to cover both line rental and calls. In such a case there is no cost that is wholly and exclusively attributable to the cost of a business call.

As regards mobile telephones where the package includes free calls, see EIM32945 and EIM32951.