When an expense is allocated partly to business and partly to private use, the decision maker should decide on the evidence of the applicant or the employer what part of the expense has been necessarily incurred during the employment. The decision maker should normally follow any decision by the Inland Revenue.
An applicant employed as a sales person uses the home telephone to call the company's customers. The employer confirms that 80% of the cost of the telephone was for business use. The decision maker allows that percentage of the total bill including both calls and rental as an expense of the employment.
