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

HMRC internal manual

Capital Allowances Manual

PMA: Computer software: Computer software and rights are plant

CAA01/S71

Computer software qualifies for PMAs if it is not already plant.

Computer software is not defined in the capital allowance legislation. You should treatcomputer programs of any type and data of any kind as computer software. Computer programsrange from operating systems like Windows to games like Solitaire. There may be nophysical asset because software is sometimes transferred by electronic means, for exampleit may be downloaded over the Internet. Software acquired that way is also plant.

A person may acquire a right to use or otherwise deal with computer software. If so, theright and the software to which it relates are plant. Treat the person as owning the plantwhile the person is entitled to the right.