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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
, see all updates

Assets disposed of: series of transactions: capital allowances

If you are dealing with a disposal, or acquisition, of business assets, you may also have to consider whether any apportionment or valuation is required for a Capital Allowances computation. Guidance on this is available in the Capital Allowances Manual at CA300+. Again, you should liaise with your counterpart in the other District.