Home broadband
Home broadband can be claimed in proportion to business use, though treatment differs where the line already exists for the household.
Sole traderPartially allowable
Ltd companyConditional
EmployeeConditional
Conditions
- Sole traders claim the business proportion of the broadband cost.
- If the household already pays for broadband, only the genuine additional business element may be claimable rather than the whole bill.
- A company providing broadband to a director should consider whether a benefit arises.
Common mistakes
- Claiming 100% of a home broadband bill that the household would pay anyway.
What to keep
- Broadband bills and a reasonable basis for the business proportion.
Real-world example
A sole trader uses their home broadband for both work and family use. They claim a fair business proportion rather than the entire bill.
Frequently asked
Can I claim all of my broadband if I work from home full time?
Usually no, because the household would typically have broadband regardless. You generally claim a reasonable business proportion.
Not sure how this applies to you?
The rules shift with your circumstances. A qualified accountant can confirm what you can claim and handle it for you.
Find an accountantRelated allowances
Source: HMRC guidance · Last checked 2026-03-01
This page is general information based on HMRC published guidance, not tax advice. Status shown is a plain-English summary — your own position can differ. Always check the HMRC source above and speak to a qualified accountant before making a claim.