Definition of capital allowances, how allowances are made and how to claim
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
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CA10020Scope of manual
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CA10030Abbreviations used
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CA10040History of capital allowances
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CA10050Where to find the capital allowance legislation
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CA11000General
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CA20000Plant and Machinery Allowances (PMA)
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CA30000Industrial buildings allowances
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CA45000Business Premises Renovation Allowance
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CA50000Mineral extraction allowances
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CA60000Research and development allowances
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CA70000Know-how allowances
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CA75000Patents
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CA80000Dredging
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CA90000Structures and buildings allowance (SBA): contents
Updates