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HMRC internal manual

Capital Allowances Manual

PMA: Fixtures: Definitions

CAA01/S202 - S204

Entitlement to an allowance

A reference within the fixtures legislation to a person being entitled to an allowance in respect of expenditure on the provision of a fixture (e.g. in connection with prior rights CA26250) includes the person having a pool to which the expenditure has been allocated, whether or not an allowance is made for that period.

There is an exception to this rule: For chargeable periods after that in which the person is required to bring the disposal value of the fixture into account in the pool, the person is no longer regarded as being entitled to an allowance. 

Making a claim

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

  • 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 (i.e. pooling the expenditure)
  • giving notice of an amendment to a return that provides for that expenditure to be taken into account.

Amendment of returns

A person is required to amend a return within three months of becoming aware that the return is incorrect if the return becomes incorrect for one of the following reasons: 

  • approval given for the affordable warmth programme CA26200 is withdrawn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

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.