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.
If 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.
FAQ: 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.