Self Employed full/short 09 - Telephone, fax, stationary and other office costs

Include any:

• telephone and fax running costs
• postage
• stationery
• printing and small office equipment costs
• computer software costs

Do not include:

• non-business or private use proportion of expenses
• new phone, fax, computer hardware or other equipment costs

You can only claim the cost of the business calls, so if you use the same phone for business and private calls, you should use itemised bills to work out the business use.

Note: If you claim the trading income allowance, you cannot also deduct allowable expenses or simplified expenses, do not enter an amount here.

For more information on the trading income allowance, go to Tax-free allowances on property and trading income.