Home broadband

Can I claim it?

Sole traderPartially allowableOnly part of the cost qualifies

Limited companyIt dependsDepends on your circumstances

EmployeeNoNot normally claimable

Last checked 16 June 2026 · HMRC source

Sole traders can claim the business proportion of home broadband. Employees cannot claim broadband, and from 2026–27 the working-from-home tax relief has been withdrawn entirely.

Not the expense you’re looking for?

Search 74 UK business expenses.

Search another expense →

Or read the guide: What can I claim as a business expense? →

Conditions

Sole traders claim a fair business proportion of the broadband cost, apportioned by genuine business use (the private-use share is excluded). A proportion can be claimed even where the household would have broadband anyway — the self-employed test is proportional, not 'additional cost only'.
A limited company paying for a director's home broadband should consider whether a taxable benefit-in-kind arises; this usually depends on the contract being in the company's name and the extent of private use, so the position is conditional on the arrangement.
Employees cannot claim tax relief for home broadband: HMRC treats it as a mixed private-and-business cost. Separately, the employee working-from-home tax relief has been abolished for the 2026–27 tax year, so no working-from-home household-cost claim is available. (Source: www.gov.uk/tax-relief-for-employees/working-at-home)

Common mistakes

Claiming 100% of a home broadband bill that the household would pay anyway.
An employee assuming they can claim part of their broadband for working from home — they cannot, and the wider working-from-home relief has ended for 2026–27.

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. An employee in the same position cannot claim anything for broadband.

Frequently asked

Can I claim all of my broadband if I work from home full time?

If you're a sole trader, usually no — you claim a reasonable business proportion, not the whole bill, because the household would have broadband regardless. If you're an employee, you cannot claim broadband at all, and the working-from-home tax relief has been withdrawn from the 2026–27 tax year.

Not a straight yes or no for everyone

On this page, the answer for a sole trader is “Partially allowable” and for a limited company is “It depends”. Working out where your own situation lands against the conditions above is the kind of thing an accountant can check for you.

The Accountancy Partnership offer fixed-fee online accountancy for sole traders and limited companies — your own dedicated UK accountant, with unlimited help by email, phone or video call, and no long-term contract. They’ve been going over 15 years and work with over 15,000 UK businesses.

Sole trader and partnership plans start from £24.50/month and limited company plans from £39.50/month, plus VAT (their published prices, checked 6 October 2026). Through this link they’re currently offering 10% off the first 12 months, which brings the sole trader entry price to £22.05/month plus VAT for that first year.

Affiliate disclosure: we may earn a commission if you sign up through this link. It doesn’t add anything to what you pay. Our guidance is written independently.

Get an instant quote →

Worth saying: if your affairs are very simple, you may not need an accountant at all — this is for when you’d rather someone else handled it.

Related allowances

Source: HMRC guidance

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.