Guidance

Capital allowances and balancing charges: HS252 Self Assessment helpsheet

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

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Details

This guide will help you fill in the capital allowances boxes on your tax return. It explains:

  • capital allowances
  • plant and machinery allowances
  • plant and machinery used only partly for business purposes
  • disposing of equipment
  • cars
  • accounting periods that are different from the tax year
  • starting in business
  • ceasing your business
  • partnerships
  • capital allowances you can claim if you’re an employee
  • Business Premises Renovation Allowance
  • Flat Conversion Allowance
Published 4 July 2014
Last updated 6 April 2018 + show all updates
  1. The 2017 to 2018 helpsheet has been added to this page.
  2. The helpsheet has been added for the tax year 2016 to 2017.
  3. Rates, allowances and duties have been updated for the tax year 2016 to 2017.
  4. Rates, allowances and duties have been updated for the tax year 2015 to 2016.
  5. First published.