Can I claim expenses for business-related IT support or repairs?

Can I claim expenses for business-related IT support or repairs?

If you run a business, work as a freelancer, or operate through a limited company, you’ll probably spend money at some point on IT support, device repairs, software troubleshooting, cybersecurity fixes, data recovery, or keeping your systems running smoothly. The good news is that many of these costs can be claimed as allowable business expenses, which may reduce your taxable profit. The less-good news is that the rules depend on why you incurred the cost, how the equipment is used, and whether the spending is a repair, a replacement, or an improvement.

This article breaks down what typically counts as a claimable IT support or repair cost, what usually doesn’t, and how to handle common grey areas like mixed personal and business use, upgrading old hardware, home office equipment, and subscriptions bundled into support plans. It’s written to help you think clearly about what the expense is actually for, so you can record it correctly and avoid nasty surprises later.

What “claiming expenses” means in practice

When people say “Can I claim it?”, they often mean one of two things:

1) Can I treat the cost as an allowable business expense, reducing my taxable profit?

2) Can I reclaim VAT on it (if VAT registered)?

Those are related but separate questions. An item may be deductible for income/corporation tax purposes but not fully eligible for VAT recovery, especially where there is mixed personal use. This article focuses mainly on whether the cost can be deducted as a business expense, but it also flags VAT considerations where they commonly matter.

In general, ordinary and necessary costs incurred wholly for business purposes are the easiest to claim. The moment a cost has a personal element, or it relates to buying a new asset rather than maintaining an existing one, you may need to apportion the cost or classify it differently (for example as capital expenditure rather than a day-to-day running cost).

IT support and repair costs that are usually claimable

Most businesses can claim IT support and repair costs when they are incurred to keep business operations running and the cost is genuinely linked to business activity. Examples that are commonly claimable include:

Helpdesk and technical support fees. Paying an IT support provider to troubleshoot issues, maintain your systems, monitor backups, update devices, or respond to problems is generally an operating cost. This includes one-off call-out fees and monthly support retainers.

Device repairs. Fixing a business laptop, replacing a cracked screen, repairing a charging port, replacing a battery, fixing a keyboard, or repairing a business phone is typically a revenue expense if it restores the device to working order rather than improving it beyond its original condition.

Network and connectivity troubleshooting. Paying for diagnosis of Wi-Fi problems, router configuration, firewall setup, VPN troubleshooting, or fixing cabling issues is usually a claimable business cost if the network is used for business operations.

Cybersecurity incident response. If you pay for malware removal, emergency security response, password reset programmes, or forensic support following a business-related incident, these costs can often be claimed as business expenses. The key is that the incident relates to business systems and business activity.

Data recovery and backup restoration. If you pay for professional data recovery, restoring backups, or rebuilding corrupted files used for business, those costs are commonly deductible.

Software troubleshooting and configuration. Paying a specialist to fix integration issues, configure accounting software, set up email deliverability, or migrate your business mailbox can be claimable. Some of these services may blur into capital treatment if they form part of a bigger project (for example, implementing a new system from scratch), but ordinary troubleshooting is often revenue in nature.

Replacement parts used in repairs. If you replace a hard drive, RAM, fan, battery, charger, or other component to get a business device back into working condition, that tends to be treated as part of repair and maintenance.

Business IT consumables linked to repairs. Items like replacement cables, adapters, or a new power supply bought to fix a problem may be claimable, provided they are for business use and are not essentially buying a new asset in disguise.

As a rule of thumb, if you’re paying to keep existing business technology working, and you’re not significantly upgrading it beyond its previous capabilities, you’re generally in “routine running costs” territory.

Repairs vs replacements vs improvements: why classification matters

Tax treatment often turns on whether you’re repairing something, replacing it, or improving it. This isn’t just semantics. Repairs are usually day-to-day expenses, while buying new equipment is normally treated as a capital purchase. Improvements can complicate matters because sometimes they are treated like new assets or capital enhancements rather than simple repairs.

A repair restores an item to its original working condition. Example: replacing a faulty keyboard on a business laptop so it functions as it did when you bought it.

A replacement is buying a new item rather than fixing the old one. Example: the laptop is beyond economical repair, so you purchase a new laptop.

An improvement makes the asset better than it was originally. Example: upgrading a basic laptop by installing significantly more RAM or a higher-specification component primarily to increase performance, not to remedy a fault.

In reality, many real-world fixes sit somewhere in the middle. For example, a replacement part might be a newer model because the original is discontinued. That doesn’t automatically make it an “improvement.” If the intent is to restore function and the replacement is simply the closest equivalent available, it often still looks like a repair.

However, if you take the opportunity to substantially upgrade, it can be harder to justify the whole cost as a repair. In that situation, you may need to consider whether part of the cost is an improvement element and record it differently.

Routine IT support subscriptions and managed services

Many businesses now pay monthly or annual fees for “managed IT” services: monitoring, patch management, device security, backup systems, remote support, and sometimes hardware rental. Most subscription-type support costs are generally treated as operating expenses because they are ongoing services rather than ownership of an asset.

Things to watch for include:

Bundled hardware and service. Some contracts bundle equipment (like routers, firewalls, laptops, or phones) into a monthly fee. You may need to separate the portion that represents acquiring an asset (or leasing it) from the portion that represents support services. Your invoice may already break this down; if not, keep notes about what the plan includes.

Multi-year contracts paid upfront. If you pay several years of support in advance, accounting practice often spreads the cost over the period the service relates to, rather than taking the entire deduction immediately. Whether you must do this depends on your accounting basis and local rules, but it’s a good discipline to match costs to the period of benefit.

Support that includes significant implementation. If an IT provider charges you for a large one-off implementation project (setting up a new server, building a new network, migrating the business to a new platform), some of that spending may be capital in nature or treated differently from routine support. The same provider might issue a single invoice covering both ongoing support and a one-off project, so it can be worth getting itemised invoices.

Claiming IT costs when you work from home

Home-based businesses and remote workers often have mixed-use equipment and networks, which raises the question: can you claim IT support and repair costs if the equipment is also used personally?

The guiding principle is that you can usually claim the business portion of a cost where there is mixed use. That might mean:

Apportioning by usage. If your laptop is used 70% for business and 30% for personal use, you may claim 70% of repair costs (and potentially 70% of IT support costs related to that device). You should be able to justify your split with a reasonable method, such as working hours vs personal hours, or business vs personal tasks.

Apportioning by user. If you pay for household internet or a family IT support plan that benefits multiple users, you might claim only the portion that relates to your business use. If your business use is the primary driver of the cost (for example, you upgrade the router because your video calls keep failing), that supports a higher business proportion, but you still need to consider personal benefit.

Separate business equipment. If you keep a dedicated business laptop and phone, the analysis is simpler. Repairs and support for those items are more likely to be wholly business expenses, which reduces record-keeping complexity and potential disputes.

For many small businesses, the most practical approach is to make an honest, consistent apportionment and document your reasoning. Keep a short note in your records explaining how you arrived at the business percentage.

What about personal devices used for business?

A common scenario: you start freelancing, you already own a personal laptop, and you use it for client work. Later, you pay for a repair or you hire an IT technician to fix it. Can you claim that cost?

Often you can claim the business-related element, but you need to be careful with two things:

1) Mixed use and apportionment. Because the device is partly personal, you generally can’t treat the full repair cost as a wholly business expense unless you can genuinely justify that it’s used exclusively for business (which is rare if it started as a personal device).

2) Timing and business start date. If the cost is incurred before your business begins trading, you may need to consider how pre-trading expenditure is treated. Some systems allow certain pre-trading costs to be treated as incurred on the first day of trading if they are incurred wholly and exclusively for the purpose of the new business. Repairs to an existing personal asset can be a tricky fit for that, because it’s not always clear that the cost is “for the purpose of the business” rather than personal upkeep. If you’re in this situation, strong documentation helps, and you may want tailored advice.

In practical terms: it’s usually easier to justify claiming repairs on a device that is clearly used for business, and to apportion when there is meaningful personal use. If you want the cleanest record, consider moving to a dedicated business device once you’re trading regularly.

IT repairs on phones, tablets, and peripherals

IT support and repairs aren’t just about computers. Many businesses rely on phones, tablets, POS terminals, printers, scanners, webcams, headsets, and external monitors. Repairs and support for these can often be claimed when they are used in the business.

Examples:

Mobile phone screen repairs. Often claimable for business phones; apportion if it’s a personal phone used for business.

Printer repairs. If you use a printer for business invoicing, shipping labels, or client documents, repair costs can be business expenses. If it’s a household printer used for schoolwork too, apportion.

Accessories and peripherals. Replacing a broken business headset, a faulty webcam, or a damaged external hard drive can be claimed. Whether the item is treated as an expense or an asset may depend on its cost and the accounting rules you follow, but it’s commonly a straightforward deductible cost for smaller, lower-value items.

Specialist equipment. If you use specialist hardware like graphics tablets, audio interfaces, or network switches, repairs and support are usually business-related if the equipment is used for your trade.

Website, hosting, and “IT support” that is really digital services

Some services are labelled “IT support” but are really web or digital services. Typical examples include:

Website maintenance retainers. These can include updates, security monitoring, bug fixes, and content changes. Often claimable as an operating expense if they relate to maintaining an existing business website.

Emergency website repairs after hacking. If your business website is compromised and you pay for cleanup, security hardening, and restoration, these costs may be deductible as business expenses. Depending on the scale, some elements might be treated as improvements, but routine remedial work is typically a running cost.

Hosting and domain renewal. Regular hosting fees and domain renewals are usually deductible as ongoing business costs.

Email and productivity suites. Subscriptions for business email, cloud storage, and collaboration tools are generally allowable expenses. The “support” portion (for example, paying someone to configure DNS records or migration) is typically claimable, though large migrations sometimes have elements that look more like a capital project.

The simplest way to approach these is to ask: is this ongoing maintenance to keep the business running, or is it creating/implementing something new that will provide long-term benefit? The first is usually an expense; the second may be treated differently.

IT support that includes training

Sometimes an IT provider invoices you for training as well as support—showing you how to use a system, how to maintain it, or how to follow best practices. Training can be claimable when it relates to the skills you need in your existing trade and is undertaken for business purposes.

Be careful with training that qualifies you for a new trade or is more like a personal development course unrelated to your current business activity. If the training is tightly tied to the systems you already use for your business, it’s generally easier to justify.

If an invoice includes both training and support, ask for it to be itemised or make a note allocating the cost between categories.

When IT repairs and support might not be fully claimable

There are several common reasons an IT-related cost may be disallowed or only partly allowed:

Private or personal use. If the expense has a significant personal element, you may need to apportion. Claiming 100% of a repair bill for a family laptop used heavily for entertainment is hard to justify.

Not related to the trade. If the cost doesn’t relate to your business activity, it’s not deductible just because you paid it during the year you were trading. For example, paying for IT support for a hobby project that isn’t part of your business is generally not a business expense.

Capital expenditure disguised as a repair. If you replace an entire device or undertake significant upgrades, the cost may be treated as capital rather than revenue. Buying a new laptop because the old one is slow is not a “repair,” even if it feels like it is. It’s the purchase of a new asset.

Dual-purpose spending. Sometimes the purpose of the expense is mixed at the point you incur it. For example, you pay for a premium antivirus package because it protects both your business and personal devices. A reasonable apportionment is often needed.

Fines or penalties. While not common in IT support, some costs linked to non-compliance or contractual penalties may be treated differently from normal support costs.

When in doubt, focus on purpose and usage: what is the cost actually for, and how much of that purpose is business-related?

How to handle emergency repairs and “keeping the business running” costs

Emergency IT repairs are often the most clearly business-related because they’re incurred to prevent downtime. Examples include urgent laptop repairs before a deadline, emergency replacement of a router to restore internet access for business operations, or paying for after-hours support during a system outage.

These costs are often deductible as long as they are genuinely incurred for business purposes. If the emergency affects a shared household network, apportionment still matters, but the fact that the repair was necessary for business continuity supports claiming the business share.

It’s also a good idea to keep notes about why the expense was incurred. If you ever need to explain it, being able to say “urgent repair to restore access to client files for a project due on X date” is far better than “computer problem.”

Record-keeping: what to save and how detailed it should be

Good record-keeping makes claiming IT support and repair expenses much easier. At a minimum, aim to keep:

Invoices and receipts. Ensure they show supplier details, date, description, and total cost. If VAT registered, you generally need VAT invoices where required.

Proof of payment. Bank statements or payment confirmations can support the fact the expense was incurred.

Notes on business purpose. For mixed-use items, a short note about the business-use percentage and how you calculated it is very helpful. For example: “Laptop used approx. 80% business (client work 4 days/week; personal use evenings). Claimed 80% of screen repair.”

Asset notes where relevant. If the spending relates to a device that you treat as a business asset, keep a note of the asset’s purchase date and how it is used.

When an invoice is vague (for example “IT services”), ask for more detail. A clear description such as “Malware removal and email account recovery for business domain” reduces uncertainty and helps defend the claim.

Common scenarios and how to think about them

Scenario 1: You pay an IT technician to fix your business laptop

If the laptop is used for business, the repair cost is usually claimable. If the laptop is used partly personally, apportion. If the “repair” is actually a major upgrade, consider whether it should be treated as an improvement or capital spending rather than routine maintenance.

Scenario 2: You replace the laptop because it’s beyond repair

Replacing the laptop is usually a capital purchase rather than a repair expense. That doesn’t mean you get no tax relief; it just may be claimed differently depending on the rules that apply to capital allowances or depreciation in your jurisdiction. Keep the old repair quote or diagnosis as evidence that replacement was necessary.

Scenario 3: You pay for ongoing support that includes security monitoring and backups

Monthly support fees are typically operating expenses. If the service includes a large setup project at the start, that initial implementation might need different treatment from the ongoing support element. Itemised invoices help.

Scenario 4: Your home Wi-Fi is fixed because video calls kept dropping

If you work from home and your internet setup is shared with personal use, you’ll likely need to apportion the cost. But the business rationale is strong if the fix is necessary for your work. Keep a note about how you estimated business use.

Scenario 5: You pay for data recovery after accidentally deleting client files

If those are business files and the recovery is undertaken for business reasons, the cost is usually claimable. Again, ensure invoices describe the business-related nature of the work where possible.

Scenario 6: You upgrade your computer for performance rather than fixing a fault

Performance upgrades are more likely to be treated as improvements or capital spending. If the upgrade is necessary because a component failed and the upgraded part is the nearest available replacement, it may still look like a repair. The context matters.

VAT considerations for IT support and repairs (if VAT registered)

If you’re VAT registered, you may be able to reclaim VAT on IT support and repair costs to the extent they relate to taxable business activity. However, if there is mixed personal use, you may need to restrict VAT recovery accordingly. Also, if you buy equipment and use it partly personally, VAT recovery can be restricted or adjusted based on local VAT rules.

Practical tips include ensuring the invoice is in the business name (where required), checking that the supplier is VAT registered if VAT is charged, and keeping evidence of how you treated mixed use.

How to describe and categorise IT costs in your accounts

When you log expenses, having consistent categories makes your accounts clearer. Common categories include:

Repairs and maintenance. For repairing existing equipment, restoring function.

IT support / outsourced services. For technician time, helpdesk retainers, security monitoring, managed services.

Software subscriptions. For recurring tools and cloud services (even if they include support).

Computer equipment (capital). For purchasing new laptops, phones, servers, and other major assets.

There’s no perfect universal chart of accounts, but the goal is to separate routine operating costs from capital purchases and to keep notes where classification is not obvious.

What to do if an IT invoice includes both repairs and new equipment

It’s common for an IT provider to fix a device and also sell you parts or replacement equipment. For example, you might pay for diagnosis, labour, and a replacement SSD. Or you might pay for labour and also purchase a new laptop because repair isn’t worthwhile.

Where possible, split the invoice into separate line items and record them accordingly:

Labour for repair as an expense (subject to mixed-use apportionment).

Parts used in repair typically as part of repair expense if they restore function rather than substantially improve the device.

New equipment as a capital purchase, potentially subject to capital allowances or depreciation.

If the supplier won’t split the invoice, keep your own notes explaining the breakdown. Even a basic allocation based on the provider’s quote or an email explaining what was supplied can be helpful.

Special case: IT support for a vehicle, smart devices, or home automation

Businesses increasingly rely on technology outside traditional IT. If you pay for support or repairs related to smart devices, security systems, or other connected equipment, the key question is whether it’s used for the business.

For example, if you run a small shop and pay for support on your CCTV system or smart door access, it’s more clearly business-related. If you pay for support on a smart home system that happens to help you work more comfortably, it’s harder to justify as a business expense unless it’s genuinely integral to the business premises and business activity.

When technology sits in a grey area, document the business purpose and consider apportionment.

How to make your claims more robust

Most issues with expenses arise not because the cost was obviously wrong, but because the evidence and reasoning weren’t documented. Here are practical ways to make your IT support and repair claims easier to defend:

Use business accounts for business spending. Paying from a business bank account and having invoices in the business name creates a clean audit trail.

Keep itemised invoices. Ask suppliers to describe the work performed and what equipment it relates to. “Laptop screen replacement for Dell XPS used for client projects” is far clearer than “repair.”

Document mixed-use percentages. Mixed use is normal. What matters is that you apply a reasonable, consistent split and can explain it.

Separate business and personal devices if possible. This reduces apportionment and makes claiming simpler.

Be consistent year to year. If you claim 80% business use one year and 20% the next with no change in circumstances, it may look inconsistent. If your circumstances change, note why.

Think about the “purpose” test. When deciding whether an expense is business-related, always ask: was the cost incurred for business purposes, and is any personal benefit incidental or significant?

Quick checklist: can you claim this IT support or repair?

Use this as a simple decision aid:

1) Is the item/service used for your business? If no, you generally can’t claim it.

2) Is there personal use? If yes, consider apportioning and document your method.

3) Is it a repair (restoring function) or a replacement/improvement? Repairs are typically operating expenses; replacements and major upgrades may be capital.

4) Do you have an invoice and proof of payment? Keep both, plus notes on business purpose.

5) Is the cost clearly described? If not, ask the supplier for more detail or keep your own explanatory note.

Final thoughts

In most cases, you can claim expenses for business-related IT support and repairs, especially where the costs are incurred to keep your business technology running and the use is wholly or mainly business-related. The main complications come from mixed personal use, the line between repairs and improvements, and large projects that look more like building or implementing new systems rather than maintaining existing ones.

If you take one practical step after reading this, make it this: keep your invoices clear and keep short notes about business purpose and any mixed-use apportionment. That small habit can make your bookkeeping smoother, your claims more defensible, and your year-end process far less stressful.