Capital allowances and balancing charges: HS252 Self Assessment helpsheet
- HM Revenue & Customs
- Part of:
- Self Assessment forms and helpsheets: UK property, Self Assessment forms and helpsheets: employment, Self Assessment forms and helpsheets: self-employment and partnerships, Capital allowances, and Self Assessment
- 4 July 2014
- Last updated:
- 6 April 2017, see all updates
Use HS252 Self Assessment helpsheet to help you fill in the capital allowances boxes on your tax return.
Ref: HS252 PDF, 356KB, 21 pages
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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
- accounting periods that are different from the tax year
- starting in business
- ceasing your business
- capital allowances you can claim if you’re an employee
- Business Premises Renovation Allowance
- Flat Conversion Allowance
Published: 4 July 2014
Updated: 6 April 2017
- The helpsheet has been added for the tax year 2016 to 2017.
- Rates, allowances and duties have been updated for the tax year 2016 to 2017.
- Rates, allowances and duties have been updated for the tax year 2015 to 2016.
- First published.