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HMRC internal manual

Capital Allowances Manual

• From: HM Revenue & Customs
• Published: 16 April 2016
• Updated: 26 July 2016, see all updates

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1. Contents
2. CA20000
3. CA23000

Plant and Machinery Allowances (PMA): qualifying expenditure: contents

1. CA23010

   General rule
2. CA23020

   Expenditure incurred before qualifying activity begins
3. CA23030

   Change of use of asset
4. CA23040

   Plant or machinery acquired as a gift
5. CA23050

   Expenditure by MPs on residential accommodation
6. CA23060

   Plant and machinery in dwelling house
7. CA23065

   Sums received for depreciation
8. CA23070

   Employments and offices
9. CA23075

   Expenditure for long funding lease

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