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Another allowable expense? question

I'm self employed, selling online. I use my PC for business but also for personal use. Would the cost of anti-virus subscription be an allowable business expense? I'm guessing not, as it fails the "wholly and exclusively" test? I guess one is not allowed to deduct, say 50% of the cost as a business expense?
They deem him their worst enemy who tells them the truth. -- Plato

Comments

  • chrismac1
    chrismac1 Posts: 2,585 Forumite
    The principle is the same. Suppose you use your PC 90% business and 10% personal. Then 90% of the anti-virus software is business use.
    Hideous Muddles from Right Charlies
  • Strapped
    Strapped Posts: 8,158 Forumite
    Thanks, I wasn't sure. I knew you could claim say half the capex on a new PC but wasn't sure about a subscription ie revenue expense. I thought these had to be 100% or nothing.
    They deem him their worst enemy who tells them the truth. -- Plato
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