HMRC internal manual

Capital Allowances Manual

• From: HM Revenue & Customs
• Published: 16 April 2016
• Updated: 25 November 2020, see all updates

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1. Contents
2. CA20000
3. CA22000
4. CA22300

Plant and Machinery Allowances (PMA): buildings and structures: expenditure on integral features: contents

1. CA22310

   Outline and policy background
2. CA22320

   Definition and related provisions
3. CA22330

   The assets - more detail
4. CA22335

   Solar panels
5. CA22340

   Meaning of ‘replacement’ expenditure
6. CA22350

   Integral feature replacements - more examples
7. CA22360

   AIA, short-life asset treatment and so on
8. CA22370

   Sales between connected persons and intra-group transfers

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