Guidance

Find out about the HMRC capital allowances for plant and machinery toolkit

Guidance for tax agents and advisers on capital allowances for plant and machinery in Self Assessment and Company Tax Returns.

Documents

Capital allowances for plant and machinery toolkit: Self Assessment and Company Tax Returns (2014 to 2015)

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Capital allowances for plant and machinery toolkit: Self Assessment and Company Tax Returns (2013 to 2014)

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

Details

Guidance on common errors on capital allowances for plant and machinery in client tax returns.

Published 1 January 2014
Last updated 23 May 2018 + show all updates
  1. Agent toolkit for 'Capital Allowances for plant and machinery' updated for 2017 to 2018.
  2. Agent toolkit for Capital Allowances for Plant and Machinery has been updated for 2016 to 2017.
  3. The Capital Allowances for Plant and Machinery Toolkit (2015 to 2016) is now available.
  4. Agent toolkit for capital allowances for plant and machinery updated for 2014 to 2015.
  5. First published.