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Domains and taxes?

Joined
Aug 16, 2017
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Is a domain buy by an end-user (a company) tax-deductible?
 
I assumed it would be an expense, but got this from here : https://www.att.org.uk/tax-treatment-software-website-costs

HMRC’s position is that the following should normally be treated as capital expenditure:
  • Application and infrastructure costs.
  • Domain names.
  • Hardware.
  • Operating software that relates to the functionality of a website.
However, not all website related costs will be capital in nature. In particular, HMRC will normally accept that the following are revenue costs:

  • Initial research and planning costs prior to deciding to proceed with development.
  • Costs associated with maintaining or updating a website (for these purposes the website can be thought of as analogous to a shop window – the cost of constructing the window is capital, but the costs of changing the display from time to time is revenue).
 
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