This diary can be used to establish a pattern of business phone usage. Keep the diary for one month. For deduction purposes apply the percentage of business phone usage to costs listed in rental and other phone accounts.

No of Business calls / total calls x 100 =  ............% Business usage

Disclaimer: This is not advice. Items herein are general comments only and do not constitute or convey advice per se. The information contained in this article is for guidance only and should not be relied upon without obtaining professional advice having regard to your specific circumstances.