What options are open to me as a VAT registered company, in determining personal usage on mobile phones?
The VAT Guide says: … ‘For example businesses could analyse a sample of bills taken over a reasonable period of time and use the same ratio for future VAT recovery on mobile phone bills.’ However, if your phone charges fluctuate over the year, you can often result in being unable to reclaim VAT on a larger figure than is really the case if actual usage was known.
