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Claim capital allowances so your business pays less tax when you buy assets - equipment, fixtures, business cars, plant and machinery, annual investment allowance, first-year allowances.
Capital allowances are a type of tax relief for businesses. They let you…
You can claim capital allowances on items that you keep to use in your…
You can deduct the full value of an item that qualifies for annual…
If you buy an asset that qualifies for 100% first-year allowances you can…
Only companies can claim the super-deduction and 50% special rate…
Only companies can claim full expensing and the 50% first-year allowance.…
You can claim capital allowances on cars you buy and use in your business.…
Claim capital allowances on your: Self Assessment tax return if you’re a…
Decision letter and Inspector’s Report for a recovered appeal.
Guidance, forms and helpsheets for Capital Gains Tax. Including what you'll pay it on, how to pay it and guidance for businesses.
If you pay Annual Tax on Enveloped Dwellings, you must pay Capital Gains Tax when you sell the property up to 5 April 2019, or Corporation Tax from 6 April 2019.
Guidance and forms covering how to claim capital allowances. Including allowances for structures, buildings, plant and machinery, and selling assets.
Form and guidance for capital payments and receipts return (CPR).
How to work out your writing down allowances. Work out main rate pools, special rate pools, single asset pools, small pools allowance, long life assets, short life assets
Read the Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments.
Use supplementary pages SA108 to record capital gains and losses on your SA100 Tax Return.
Form and guidance for capital outturn return (COR).
Don’t include personal or financial information like your National Insurance number or credit card details.
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