Guidance

Capital vs 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.

Published 1 January 2014
Last updated 19 June 2019 + show all updates
  1. The Capital v revenue expenditure toolkit: Self Assessment and company tax returns (2018 to 2019) has been added.

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

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

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

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

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

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

  8. First published.