Asset made available without transfer to a director - additional expenses

Hi, I am seeking clarification on EIM21885 - the annual cost of the benefit should include "additional expenses". A company makes its computers available for private usage. It has now paid its ISP £100 upfront for 6 years of internet hosting, for which there is some private usage. Should the benefit in the current tax year for these additional expenses be based on the whole £100 or should it be spread out over 6 years (£16.67 pa)? If the former, then years 2 to 6 would have no charge despite there possibly being some private usage in those years. I cannot find further explanation in HMRC's manual and ITEPA 2003 s205 does not help much either. Thanks

Hi nearly66,

The benefit to be reported is the cost to the employer in that particular tax year.
You do not spread it over the 6 years that are covered. 

Thank you.