The full cost of internet and broadband at home is an allowable expense as long as:
- You do not receive a detailed bill breakdown showing each connection (if you do, then only claim for the business connections);
- Private use of the internet is not substantial;
- Contract is in the business name and paid for by the business bank account. If not you can claim a proportion if you work from home in line with the home office percentage calculation which we will get to in a bit.