TIP : Owner-directors of limited companies should ensure that they arrange their mobile phone contract in the company name rather than their personal name. Then any personal use becomes a tax free perk.
With a contract in their personal name only the business proportion of the bill can be claimed from the company or a tax problem arises on the private use portion.
Note that VAT rules differ. The company can only reclaim the business proportion of the VAT where the contract is in the business name.