Any device that you purchase for the business can be wholly expensed if it is to be used solely for your business (e.g., laptops, computers, phones).
You can expense the cost of a laptop or computer you purchase to use in running your side business.
If you already own a personal laptop, which you then start to use to run your business, you shouldn't expense that. But if you purchase a new laptop to use partly in your business, and also for personal use - you should expense the share (%) of the cost as that relates to your business.
You can expense a phone if it is 100% used for your business (aka: no personal use).
If you use your personal mobile phone, you can expense the portion of itemised charges that relate to business calls. You should not expense any portion of the actual device charges (because HMRC think that you would be using your phone anyway, with or without your side business).
Any electronic item purchased for your business can be wholly expensed if it is to be used solely for your business. If it's to be used in part for the business and in part for personal purposes, then you should only expense a share of the cost that relates to the share of business (as opposed to personal) use.
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