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