Surely this is all getting a bit ridiculous now with fixed line rentals and unlimited broadband. I don't even have line rental as I've got cable and pay a fixed fee.
For me, personal judgement would say claim for it all, I've got a website, cloud based backup systems, advertising, communication with customers, SEO, etc etc. It's a necessary expense for my business, vital actually. Do I use it for personal use? Well of course, I can't get a second cable line for just business now can I. Proportion it? How exactly? You must be joking Mr. Tax Man?
I'm confident in saying I claim 100%, but if you take any minor expense over several years, add interest and tax geared penalties, well, all of the sudden I'm not so confident!
HMRC :
Broadband
Expenditure on an internet connection (including broadband and wireless broadband) is allowable to the extent that the connection is used for trade purposes. Where there is 'mixed' (trade/non-trade) use, follow the approach used for telephone rentals.
Telephone
The cost of business calls is allowable. Also allow a proportion of the line rental (based on the ratio of trade use to total use). This proportion should reflect all aspects of use, including incoming calls, though in most cases reference to itemised outgoing calls will provide a reasonable and acceptable measure.
Care should be taken and a flexible approach adopted when considering the level of apportioned trade expenditure, relating to all inclusive packages offered by telephone and broadband providers.
Discuss.