Guidance

Capital allowances for plant and machinery toolkit

Get help if you’re a tax agent or adviser who has clients with capital allowances for plant and machinery to declare on Self Assessment and Company Tax returns.

Documents

Capital Allowances for Plant and Machinery Toolkit: Self Assessment and Company Tax Returns (2021 to 2022)

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Capital Allowances for Plant and Machinery Toolkit: Self Assessment and Company Tax Returns (2020 to 2021)

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Capital Allowances for Plant and Machinery Toolkit: Self Assessment and Company Tax Returns (2019 to 2020)

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Capital Allowances for Plant and Machinery Toolkit: Self Assessment and Company Tax Returns (2018 to 2019)

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Details

Find out about common errors on capital allowances for plant and machinery in client tax returns.

You can find the capital allowances for plant and machinery toolkits published before 2016 on the National Archives website.

Published 1 January 2014
Last updated 29 July 2022 + show all updates
  1. Agent toolkit for Capital Allowances for Plant and Machinery updated for 2021 to 2022.

  2. The Capital Allowances for Plant and Machinery Toolkit: Self-Assessment and Company Tax Returns (2016 to 2017) has been removed.

  3. Agent toolkit for Capital Allowances for Plant and Machinery updated for 2020 to 2021.

  4. The capital allowances for plant and machinery toolkits for 2013 to 2014, 2014 to 2015 and 2015 to 2016 have been removed from the page.

  5. Agent toolkit for 'Capital Allowances for plant and machinery' updated for 2018 to 2019.

  6. Agent toolkit for 'Capital Allowances for plant and machinery' updated for 2017 to 2018.

  7. Agent toolkit for Capital Allowances for Plant and Machinery has been updated for 2016 to 2017.

  8. The Capital Allowances for Plant and Machinery Toolkit (2015 to 2016) is now available.

  9. Agent toolkit for capital allowances for plant and machinery updated for 2014 to 2015.

  10. First published.