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HMRC internal manual

Capital Allowances Manual

HM Revenue & Customs
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CA Feedback

Where to send feedback

If you have a comment or suggestion about the CA Manual, please email

Improving CA

The authors of the CA Manual are specialists within CTIAA. Our aim is to give you clear and comprehensive guidance about capital allowances. We aim to keep the CA Manual up to date and improve it. To do this we need your help.

When you are using the CA Manual there will be times when it doesn’t give you what you want or it could be improved. For example:

  • Something is out of date or you think it is just plain wrong.
  • Something you need is missing altogether.
  • The formatting is unhelpful or the language does not meet our diversity standards.
  • A search gives you unexpected results or you can’t find pages you know are there.
  • You find typos and incorrect or broken links.

When that happens please don’t just complain to yourself. Instead please email me.

The future of the CA Manual

Please email me if you have suggestions for improving the structure, content and presentation of the CA Manual.

Thanks in advance for your help.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)