Help with filling in the capital allowances boxes on your tax return.

Documents

HS252 Capital allowances and balancing charges (2014)

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HS252 Capital allowances and balancing charges (2013)

This file may not be suitable for users of assistive technology. Request a different format.

If you use assistive technology and need a version of this document in a more accessible format, please email onlineservicessyndicationteam@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

HS252 Capital allowances and balancing charges (2012)

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If you use assistive technology and need a version of this document in a more accessible format, please email onlineservicessyndicationteam@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Detail

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