Guidance

Capital allowances and balancing charges (Self Assessment helpsheet HS252)

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

• From: HM Revenue & Customs
• Published: 4 July 2014
• Last updated: 6 April 2026
  Show all updates

  1. 6 April 2026

     The helpsheet for tax year 2025 to 2026 has been added, and the version for tax year 2021 to 2022 has been removed.

  2. 6 April 2025

     The 2025 helpsheet has been added. The helpsheet from 2021 has been removed.

  3. 20 May 2024

     The 2024 helpsheet has been updated to show that the enhanced rate of structures and buildings allowance can be claimed for expenditure incurred until 30 September 2031 for English Freeport tax sites and until 30 September 2034 for Scottish Green Freeport, Welsh Freeport and Investment Zone tax sites.

  4. 6 April 2024

     The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.

  5. 6 April 2023

     The 2022 to 2023 helpsheet has been added to this page. The helpsheet from 2019 has been removed.

  6. 6 April 2022

     The 2021 to 2022 helpsheet has been added to this page. Helpsheets from 2017 and 2018 have been removed.

  7. 6 April 2021

     A new helpsheet HS252 has been added for 2021.

  8. 6 April 2020

     The 2019 to 2020 helpsheet has been added to this page.

  9. 6 April 2019

     The 2018 to 2019 helpsheet has been added to this page.

  10. 6 April 2018

      The 2017 to 2018 helpsheet has been added to this page.

  11. 6 April 2017

      The helpsheet has been added for the tax year 2016 to 2017.

  12. 6 April 2016

      Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  13. 6 April 2015

      Rates, allowances and duties have been updated for the tax year 2015 to 2016.

  14. 4 July 2014

      First published.

Documents

HS252 Capital allowances and balancing charges 2026

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HS252 Capital allowances and balancing charges 2025

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HS252 Capital allowances and balancing charges 2024

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HS252 Capital allowances and balancing charges 2023

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Details

This guide will help you fill in the correct boxes on your tax return when you make a claim for capital allowances.

This helpsheet gives information about:

• 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