Guidance

Capital versus revenue expenditure toolkit

Get help if you’re a tax agent or adviser who has clients with capital or revenue expenditure to declare on Self Assessment and Company Tax Returns.

• From: HM Revenue & Customs
• Published: 1 January 2014
• Last updated: 8 April 2022
  Show all updates

  1. 8 April 2022

     The Agent toolkit for 'Capital v Revenue Expenditure Toolkit: Self Assessment and company tax returns' has been updated for 2021 to 2022.

  2. 21 December 2021

     The Capital versus revenue expenditure toolkit: Self Assessment and company tax returns (2020 to 2021) has been added.

  3. 6 April 2020

     The Capital versus revenue expenditure toolkit: Self Assessment and company tax returns (2019 to 2020) has been added.

  4. 19 June 2019

     The Capital v revenue expenditure toolkit: Self Assessment and company tax returns (2018 to 2019) has been added.

  5. 11 July 2018

     Agent toolkit for 'capital v revenue expenditure' updated for the 2017 to 2018 tax year.

  6. 31 August 2017

     Question 4 of the 2016 to 2017 toolkit now refers to incidental expenditure due to buying, selling or giving away an asset.

  7. 11 July 2017

     Agent toolkit for 'capital v revenue expenditure' updated for the 2016 to 2017 tax year.

  8. 16 September 2016

     Agent toolkit - Capital vs Revenue Toolkit further update September 2016.

  9. 5 August 2016

     Capital v revenue expenditure toolkit: Self-Assessment and company tax returns (2015 to 2016) has been added to the page.

  10. 11 June 2015

      Agent toolkit for Capital v Revenue Expenditure updated for the 2014 to 2015 tax year.

  11. 1 January 2014

      First published.

Documents

Capital v Revenue Expenditure Toolkit: Self Assessment and company tax returns (2021 to 2022)

ODT, 305 KB

This file is in an OpenDocument format

This file may not be suitable for users of assistive technology.

Request an accessible format

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Capital v revenue expenditure toolkit: Self Assessment and company tax returns (2020 to 2021)

ODT, 305 KB

This file is in an OpenDocument format

Capital v revenue expenditure toolkit: Self Assessment and company tax returns (2019 to 2020)

PDF, 1.01 MB, 20 pages

This file may not be suitable for users of assistive technology.

Request an accessible format

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.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Capital v revenue expenditure toolkit: Self Assessment and company tax returns (2018 to 2019)

PDF, 1.08 MB, 20 pages

Capital v revenue expenditure toolkit: Self-Assessment and company tax returns (2017 to 2018)

PDF, 1.03 MB, 20 pages

Capital v revenue expenditure toolkit: Self-Assessment and company tax returns (2016 to 2017)

PDF, 1.13 MB, 20 pages

Details

Find out about common errors on capital or revenue expenditure in client tax returns.