Skip to main content

Cookies on GOV.UK

We use some essential cookies to make this website work.

We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.

We also use cookies set by other sites to help us deliver content from their services.

View cookies

You can change your cookie settings at any time.

GOV.UK

Navigation menu

  • Topics

    Find information and services

    • Benefits
    • Births, death, marriages and care
    • Business and self-employed
    • Childcare and parenting
    • Citizenship and living in the UK
    • Crime, justice and the law
    • Disabled people
    • Driving and transport
    • Education and learning
    • Employing people
    • Environment and countryside
    • Housing and local services
    • Money and tax
    • Passports, travel and living abroad
    • Visas and immigration
    • Working, jobs and pensions
  • Government activity

    Search for a department and find out what the government is doing

    • Departments

      Departments, agencies and public bodies

    • News

      News stories, speeches, letters and notices

    • Guidance and regulation

      Detailed guidance, regulations and rules

    • Research and statistics

      Reports, analysis and official statistics

    • Policy papers and consultations

      Consultations and strategy

    • Transparency

      Data, Freedom of Information releases and corporate reports


    • How government works
    • Get involved

Search

Search GOV.UK

Popular on GOV.UK

  • Moving to the UK from Ukraine
  • Coronavirus (COVID-19)
  • Find a job
  • Check benefits and financial support you can get
  • Universal Credit account: sign in

beta This part of GOV.UK is being rebuilt – find out what beta means

  1. Home
HMRC internal manual

Capital Allowances Manual

From:
HM Revenue & Customs
Published
16 April 2016
Updated:
9 May 2022, see all updates
  1. Contents
  2. CA11000

CA14000 - General: Contributions: Contents

  1. CA14100
    General rule about contributions received
  2. CA14200
    Exceptions to general rule
  3. CA14300
    Contributions that are repaid
  4. CA14400
    Allowances on contribution - general conditions
  5. CA14500
    Contributions towards expenditure on plant and machinery
  6. CA14600
    Contributions towards IBA expenditure
  7. CA14700
    Contributions towards ABA expenditure
  8. CA14800
    Contributions towards MEA expenditure
  • Previous page
  • Next page

Is this page useful?

  • Maybe
Thank you for your feedback

Help us improve GOV.UK

Don’t include personal or financial information like your National Insurance number or credit card details.

Help us improve GOV.UK

To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.

Topics

  • Benefits
  • Births, death, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • Money and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Government activity

  • Departments
  • News
  • Guidance and regulation
  • Research and statistics
  • Policy papers and consultations
  • Transparency
  • How government works
  • Get involved

Support links

  • Help
  • Privacy
  • Cookies
  • Accessibility statement
  • Contact
  • Terms and conditions
  • Rhestr o Wasanaethau Cymraeg
  • Government Digital Service
All content is available under the Open Government Licence v3.0, except where otherwise stated
© Crown copyright