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HMRC internal manual

Capital Allowances Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  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
Updates
  1. CAUPDATE001
    updateindex
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