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Guidance for businesses.
If you’re a company, find out if you can claim full expensing or the 50% first year allowance on plant or machinery costs.
Find out if you can claim the enhanced capital allowance relief on qualifying expenditure for plant and machinery in a UK Freeport or Investment Zone special tax site.
Public Consultation is sought for MGN 657 (M+F) Requirements for Aerosol Fixed Fire Suppression Systems for use in Small Vessel Machinery which publishes the test requirements for future approvals of these systems and requires that tests are witnessed by an Approved Body appointed by the…
Find out when you can use rebated diesel, biodiesel or kerosene in vehicles and other machinery.
Consultation on the legislative changes required to ensure leasing rules continue to work as originally intended for the new lease accounting standard IFRS16.
This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
How to use a single commodity code to import your goods in split consignments when importing large machinery or plant.…
What growers and traders need to do to move plants (including plants for planting, seeds, used agricultural and forestry machinery and vehicles and seed potatoes) using a Northern Ireland plant health label (NIPHL).
This tax information and impact note is about the temporary increase in the annual investment allowance (AIA).
This document contains the following information: National Intelligence Machinery.
First published during the 2001 to 2005 Labour government
What the Construction Industry Scheme (CIS) is, work covered by the scheme and find out whether you should register as a contractor or subcontractor.
Evaluation of the Department for Transport impact assessment for Non-Road Mobile Machinery Emissions Directive - Extended Flexibility Scheme
This Tax Information and Impact Note is about amendments to part 2 of the Capital Allowances Act 2001.
This draft clause and schedule amends part 2 of the Capital Allowances Act 2001 about anti-avoidance rules for transactions between connected parties or sale or leaseback transactions.
How to import plants, fruit, vegetables, cut flowers, trees, seeds and used agricultural machinery from non-EU countries to Great Britain (England, Scotland and Wales).
Command Paper and the associated Post Implementation Review (Annex 1) of Government’s views on the effectiveness of these Regulations.
How to import plants, fruit, vegetables, cut flowers, trees, seeds and used agricultural machinery to Great Britain (England, Scotland and Wales) from the EU, Liechtenstein and Switzerland.
Business expenses you can claim if you're self-employed
This Tax Information and Impact Note explains changes to the Energy Technology and Water Technology Lists for 2019 to 2020.
Don’t include personal or financial information like your National Insurance number or credit card details.
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