Supplementary Guidance 3: Internet Access

See also:

The following diagram provides a summarized guide to the treatment of charges associated with internet access paid for, or reimbursed, by the University.

Where telephones are provided or paid for that also include internet access, and there is no separate analysis of the internet charge, use the guidance for telephones.


Note 1: Bills must be addressed to a department or unit of the University and paid for directly from a budget or research grant for which that department or unit is responsible.

Note 2: Primary business use must be intended - and reasonably expected - even where, with broadband or other packages, it is not possible to demonstrate this conclusively by reference to separate usage statistics.

Note 3: "Provision on site" in this context means the use of a fixed-line telephone on University premises in a work, laboratory, office or other support area. Household or other private use provision is regarded as "off site".

Note 4: A "contractual requirement" will exist if an individual"s employment contract includes, or has been amended to include, reference to a business requirement to use these facilities off-site.

Note 5: The service provider must issue a bill that clearly shows an analysis of dial-up time. This can be supported by reference to websites or internet facilities used or visited.

Note 6: "Business calls only" means only those charges, including taxes, relating directly to itemized, individual business calls. Rental and other charges are not allowable on personal phones and, if claimed, will make the payment taxable.

Where the University is billed directly by the service provider:

No Tax Charge

Bills should be paid via the Supplier Invoice process, or via departmental credit cards if appropriate.


Forward bills to the Finance Payments Team who will arrange for payment of the bill and for tax and National Insurance to be reflected via payroll for the person concerned, in such a manner that the ‘gross cost’ including tax and NI is charged to the department.


Where the Individual is billed by the service provider and seeks reimbursement:

No Tax Charge

Claims should be forwarded via the Expenses Process, with supporting documentation attached.


Forward claims to the Finance Payments Team who will either arrange for:

(a) in the case of ongoing contracts - payment via payroll for the person concerned, in such a manner that the "gross cost" including tax and NI is charged to the department;

(b) in the case of one-off payments (e.g. for access whilst travelling), reimbursement via the Expenses Process, with a tax and National Insurance charge to the department via the Universit's PAYE Settlement Agreement.