This category includes any monthly software subscriptions you might pay for the business such as Adobe Creative Cloud, Amazon Web Services, Gmail or Getty Images.
Any business related monthly recurring software subscriptions or licenses you have for the company. Examples include:
Project management tools
Development operations software
Accounting and legal software
The list goes on!
What's not included
Any magazine or other professional subscriptions should be categorised in to the
Subscriptions for Business category.
Subscriptions for Employees should also be separated as these might trigger a benefit in kind.
How is it taxed?
Proven that the subscription is necessary for the operation of your company, any expenses incurred come of your pre-tax profit.
Be wary of any subscriptions paid for the personal benefit of an employee, these will need to be reported on a PSA or P11D.