If you use assistive technology (such as a screen reader) and need a
version of this document in a more accessible format, please email firstname.lastname@example.org.
Please tell us what format you need. It will help us if you say what assistive technology you use.
This guide will help you fill in the capital allowances boxes on your tax return. It explains:
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