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HMRC internal manual

Capital Allowances Manual

HM Revenue & Customs
, see all updates

Abbreviations used

ABA Agricultural buildings allowance
AIA Annual investment allowance
ATA Assured tenancies allowance
BPRA Business premises renovation allowance
CAA01 Capital Allowances Act 2001
CT Corporation tax
CTA09 Corporation Tax Act 2009
CTA10 Corporation Tax Act 2010
EZA Enterprise Zone Allowance
FCA Flat conversion allowance
FOTS Flats over shops
FYA First year allowance
IA Initial allowance
IBA Industrial buildings allowance
ICTA88 Income & Corporation Taxes Act 1988
IT Income tax
ITA Income tax act 2007
ITEPA03 Income tax (Earnings and Pensions) Act 2003
ITTOIA Income Tax (Trading and Other Income) Act 2005
MEA Mineral extraction allowance
P&M Plant and machinery
PMA Plant and machinery allowance
R&D Research and development
RDA Research and development allowance
SME Small or medium-sized enterprise
SRA Scientific research allowance
TCGA Taxation of Chargeable Gains Act 1992
UK United Kingdom
VAT Value added tax
WDA Writing down allowance