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HMRC internal manual

Capital Allowances Manual

PMA: Fixtures: Definitions

CAA01/S202 - S204

A reference to a person being entitled to an allowance means that the person is entitled to:

  • a first year allowance, or
  • take the expenditure into account in determining the qualifying expenditure for any chargeable period, whether or not an allowance is made for that period.


Making a claim in respect of expenditure on a fixture means:

  • making a claim for an allowance in respect of that expenditure,
  • making a return in which the expenditure is taken into account in determining available qualifying expenditure, or
  • giving notice of an amendment to a return that provides for that expenditure to be taken into account.

A person is not entitled to an allowance in respect of expenditure allocated to a pool for chargeable periods after that in which a disposal value is brought to account. This does not mean that you should try to disentangle the pool. Expenditure that is already in the pool stays there. What it means is that the person cannot add expenditure on the fixture to the pool for a chargeable period after the one in which the disposal event occurred.

Where a person who has made a return becomes aware that the return has become incorrect because:

  • approval given for the affordable warmth programme CA26200 has been withdrawn,
  • another person has a prior right CA26250,
  • expenditure is restricted because another person has claimed an allowance CA26400, CA26450,
  • an election to avoid apportionment has been made CA26800, or
  • the amount fixed by an election has been reduced CA26850,

the person is required to amend the return within three months of becoming aware that the return is incorrect.

If there is a dispute about whether an asset has become a fixture and the question affects the tax liability of two or more persons you must refer the question to the Special Commissioners.

The Special Commissioners determine the question as if it were an appeal. Anyone whose liability will be affected by the decision is entitled to appear and be heard by, or make written representations to, the Special Commissioners.