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

HMRC internal manual

Capital Gains Manual

Capital allowances: business assets

Assets which have been used for business purposes may have qualified, in whole or in part, for capital allowances or renewals allowances. If you are dealing with a case involving the disposal of such assets, you need to consider the interaction of the Capital Gains Tax code and the capital allowances code. CG15400+ tell you about this.