Domains and taxes?

[TRUK]

Is a domain buy by an end-user (a company) tax-deductible?

 

[Adam HAdam H is verified member.]

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).