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HMRC internal manual

Capital Allowances Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. CA45000

Business Premises Renovation Allowance (BPRA): Contents

  1. CA45100
    Business Premises Renovation Allowance (BPRA): Background and outline
  2. CA45200
    Business Premises Renovation Allowance: Conditions and commencement
  3. CA45300
    Business Premises Renovation Allowance: Qualifying expenditure, qualifying building and qualifying business premises
  4. CA45400
    Business Premises Renovation Allowance: The relevant interest
  5. CA45500
    Business Premises Renovation Allowance: Initial allowance
  6. CA45600
    Business Premises Renovation Allowance: Writing down allowance and residue of qualifying expenditure
  7. CA45700
    Business Premises Renovation Allowance: Grants affecting entitlement to allowances
  8. CA45800
    Business Premises Renovation Allowance: Balancing adjustments and balancing events
  9. CA45900
    Business Premises Renovation Allowance: proceeds from balancing events, calculation of balancing adjustment
  10. CA45910
    Business Premises Renovation Allowance: Writing off of qualifying expenditure
  11. CA45920
    Business Premises Renovation Allowance: Additional VAT
  12. CA45930
    Business Premises Renovation Allowance: How allowances and charges are made
  13. CA45940
    Business Premises Renovation Allowance: Apportionment
  14. CA45950
    Business Premises Renovation Allowance: Termination of lease, meaning of lease
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