My UK based client also operates in Paris using a studio apartment (free of charge) that belongs to the aunt of one of the directors. I am told that she doesn't live in the apartment, and that therefore the phone line - which is in her name - is exclusively used for business use. I am uncomfortable about this as it doesn't feel like genuine exclusive business use. There must at least be a possibility that she occasionally uses the apartment when in Paris and therefore could use the phone for personal reasons. The HMRC guidance is pretty clear on there needing to be a second line in an employee's home for this to be acceptable exclusive use, but doesn't appear to address this sort of scenario where the apartment itself is not currently lived in. Any thoughts?