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HMRC internal manual

Capital Allowances Manual

Plant and Machinery Allowances (PMA): qualifying expenditure: employments and offices


Expenditure incurred by an employee or office holder is only qualifying expenditure for PMAs if the asset was necessarily provided for the employment or office.

Capital allowances are not given on assets provided solely for the taxpayer’s own convenience or other personal reasons even if the employee uses them while working (see EIM36500).