Guidance and regulation

If you build, buy or lease a structure and all construction contracts were signed on or after 29 October 2018, you may be able to claim tax relief.

• From: HM Revenue & Customs
• Updated: 3 September 2020

If you're a company, find out if you can claim the super-deduction or special rate first year (SR) allowance on plant or machinery costs.

• From: HM Revenue & Customs
• Updated: 10 October 2023

Find out how much you can claim for super-deduction or special rate first year (SR) allowances and how to claim.

• From: HM Revenue & Customs
• Updated: 1 June 2022

How to work out the balancing charge when you dispose of or sell plant or machinery after claiming allowances for them.

• From: HM Revenue & Customs
• Updated: 24 July 2023

Use Self Assessment helpsheet HS252 to help you fill in the capital allowances boxes on your tax return.

• From: HM Revenue & Customs
• Updated: 6 April 2024

Find examples to help you work out what you can claim, and how to work out the balancing charge if you dispose of an asset.

• From: HM Revenue & Customs
• Updated: 1 June 2022

Find out what Business Premises Renovation Allowance (BPRA) is and what costs and buildings qualify for it.

• From: HM Revenue & Customs
• Updated: 29 August 2023

Guidance for claiming annual investment allowance, small pools allowance and writing down allowance for accounting periods that are more or less than a year.

• From: HM Revenue & Customs
• Updated: 25 February 2016

There are special rules to follow if the maximum amount of annual investment allowance (AIA) changes in the period you draw up accounts for.

• From: HM Revenue & Customs
• Updated: 4 December 2014

Capital allowances you can claim on plant and machinery when you buy a building with fixtures.

• From: HM Revenue & Customs
• Updated: 4 December 2014

Get help if you’re a tax agent or adviser who has clients who claim capital allowances for structures and buildings.

• From: HM Revenue & Customs
• Updated: 21 July 2022

This technical note is about new tax rules for loan relationships that are hybrid capital instruments.

• From: HM Revenue & Customs
• Updated: 18 April 2019

This technical note is about the new capital allowance available from 29 October 2018.

• From: HM Revenue & Customs
• Updated: 29 October 2018

Find out about common areas of error when claiming capital allowances on plant or machinery. We want to share information to help you manage the risk of an incorrect claim.

• From: HM Revenue & Customs
• Updated: 7 May 2024

An overview of announcements made by HM Revenue and Customs (HMRC) for Budget 2014.

• From: HM Revenue & Customs
• Updated: 19 March 2014