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HMRC internal manual

Capital Allowances Manual

• From: HM Revenue & Customs
• Published: 16 April 2016
• Updated: 12 March 2020, see all updates

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1. Contents

Definition of capital allowances, how allowances are made and how to claim

1. CA10020

   Scope of manual
2. CA10030

   Abbreviations used
3. CA10040

   History of capital allowances
4. CA10050

   Where to find the capital allowance legislation
5. CA11000

   General
6. CA20000

   Plant and Machinery Allowances (PMA)
7. CA30000

   Industrial buildings allowances
8. CA40000

   Agricultural buildings allowances
9. CA45000

   Business Premises Renovation Allowance
10. CA50000

    Mineral extraction allowances
11. CA60000

    Research and development allowances
12. CA70000

    Know-how allowances
13. CA75000

    Patents
14. CA80000

    Dredging
15. CA85000

    Assured tenancy allowances
16. CA90000

    Structures and buildings allowance (SBA): contents

Updates

1. CAUPDATE001

   updateindex

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