In reply to a post by candlerb:

I spoke to my accountant about this. The issue is around what constitutes "significant use". Their view is that if it's the only Internet connection in the home then it will be used for many home devices like tvs, laptops, phones etc, and would need to be treated as a benefit-in-kind.

I think your accountant is being pessimistic. As long as there is a business need for the service (you couldn't do your job without it, not just that you like to browse emails in the evening) and the cost of the service is not impacted by the non-business use (so a 1Gb service just to check those emails might be challenged), they generally will let you have it. Your employer needs to pay - you cannot pay and claim it back.

Point him or her to https://www.gov.uk/hmrc-internal-manuals/employment-... for more on significant use.