FRS 102 - accounting for website development costs

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Could anyone help confirm the correct accounting and tax treatment for website development costs - no domain costs included within the invoice.

My understanding is that if the costs are incurred in the development of a wbesite that will be of an enduring benefit to the company and has functionality which creates income, then this is capital expenditure. Such websites are viewed as 'plant and machinery' by HMRC and capital allowances are available.

However, arguably they could also be treated under the 'Intangible fixed assets regime' and FRS102 seems not address the calssification of these costs, leaving each entity to apply a suitable accounting policy - they could be treated as P&M with a claim for capital allowances OR they could be treated as an intangible fixed asset and amortisation claimed.

Should an entity take the P&M route, is a claim under s815 CTA 2009 required?

I thank you in anticipation.

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