Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Capital Allowances Manual

Updates: Capital Allowances Manual

2016

published amendments

Plant & Machinery Allowances (PMA): Long-life assets: Airlines agreement - purchases before 1 July 2013
Updated guidance for purchases of aircraft from 1 July 2013
Plant & Machinery Allowances (PMA): Long-life assets: Aircraft purchases before 1 July 2013 not within agreement
updated guidance for aircraft purchases before 1 July 2013

published amendments

General: Contributions: General rule about contributions received
minor formatting corrections

2017

published amendments

General: successions: EU transfers
updated CG manual hyperlinks
General: connected person and control sales: election to have sale treated as being for alternative amount
updated CTM hyperlink
General: connected person and control sales: sales treated as being at market value
updated hyperlink
General: claims: Corporation Tax
updated hyperlink

published amendments

General: successions: death of sole trader
updated link to Business Income Manual
CA Feedback
updated team name and link
CA Accountancy help
updated link to Business Income Manual
IBA: miscellaneous: enterprise zone property unit trusts
updated Savings & Investment Manual link
Plant and Machinery Allowances (PMA): cars: outline - meaning of ‘car’
updated Business Income Manual link
Plant and Machinery Allowances (PMA): buildings and structures: expenditure on integral features: meaning of ‘replacement’ expenditure
updated source of capital allowances technical advice
Plant and Machinery Allowances (PMA): buildings and structures: personal security
Updated link to Capital Gains Manual
Plant and Machinery Allowances (PMA): buildings and structures: shelters, huts and so on
Removed broken link to withdrawn Business Income Manual guidance on shop fronts.
Plant and Machinery Allowances (PMA): buildings and structures: floors
updated contact details for getting technical advice.
General: successions: EU transfers
Updated contact details for the Clearance and Counteracion team

published amendments

General: Combined sales: What the apportionment legislation covers
Minor formatting changes to add spaces between words. No change to text.

published amendments

General: Combined sales: Property sold with other property
page published

published amendments

Business Premises Renovation Allowance (BPRA): Background and outline
Typographical errors amended.
Slight changes made to paragraph 1 to include the end date of the scheme. Minor typographical error changes made to the rest of the page.

published amendments

PMA: Fixtures: Background and meaning of fixture
Minor editing.