Expenses Guide - Internet

Provided you use the Internet at home for business (checking email, research, etc) then you can claim a proportion of the costs of your Internet service.

Doris was not impressed by the new iMacIf the cost is invoiced to, and paid by the business, then incidental personal use will not be treated as a taxable benefit. If the cost is invoiced personally at a flat all-inclusive amount then there is no specific business cost so any amount claimed is likely to be treated as a taxable benefit.

If you access the Internet for business while you're mobile or staying away, and pay to use a hotspot or hotel service, claim this as an expense.

You Must: Consider having Internet costs billed directly to the Business, and paid for from the business bank account; keep copies of your receipts.

A sky boxFAQ: My Internet is part of my Sky TV package - should I put the whole amount through my business?

A. You could, but it'll all become a taxable benefit. Better to find a separate Internet provider, or swallow the Internet cost personally.