Guidance

HMRC capital v revenue expenditure toolkit

Guidance for tax agents and advisers on capital vs revenue expenditure in Self Assessment and company tax returns.

Documents

Capital v revenue expenditure toolkit: Self-Assessment and company tax returns (2015 to 2016)

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Capital v revenue expenditure toolkit: Self Assessment and company tax returns (2013 to 2014)

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Capital v revenue expenditure toolkit: Self Assessment and company tax returns (2012 to 2013)

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Details

Guidance on common errors on capital vs revenue expenditure in client tax returns.

Published 1 January 2014
Last updated 31 August 2017 + show all updates
  1. Question 4 of the 2016 to 2017 toolkit now refers to incidental expenditure due to buying, selling or giving away an asset.
  2. Agent toolkit for 'capital v revenue expenditure' updated for the 2016 to 2017 tax year.
  3. Agent toolkit - Capital vs Revenue Toolkit further update September 2016.
  4. Capital v revenue expenditure toolkit: Self-Assessment and company tax returns (2015 to 2016) has been added to the page.
  5. Agent toolkit for Capital v Revenue Expenditure updated for the 2014 to 2015 tax year.
  6. First published.