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HMRC internal manual

Capital Allowances Manual

IBA: Qualifying trade: Manufacturing

You should have no difficulty in deciding whether a trade consists of manufacturing goods or materials. Basically, it should consist of making things that are goods or materials. A factory will have a trade that consists of manufacturing goods or materials.

There is no statutory definition of manufacturing so you should give it its normal meaning. Manufacturing is the making of articles, especially in a factory. It also includes the assembly of goods from component parts manufactured somewhere else. For example, you should treat a computer assembly plant as manufacturing. A trade that consists of the manufacturing of goods or materials CA32212 is a qualifying trade.