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HMRC internal manual

Capital Allowances Manual

IBA: Qualifying expenditure: Prevention of double allowances


Expenditure that has qualified for:

  • agricultural buildings allowances (ABA);
  • assured tenancies allowances (ATA);
  • dredging allowances;
  • plant and machinery allowances (PMA);
  • mineral extraction allowance (MEA);
  • research and development allowances (RDA), or
  • scientific research allowances (SRA)


does not qualify for IBA.

Expenditure that has qualified for IBA does not qualify for any other type of capital allowance.

If it is possible for expenditure to qualify for more than one type of capital allowances the taxpayer can choose which allowance to claim. Once a choice has been made to claim one type of allowance the taxpayer cannot change to another in later years.