Deductions from earnings: capital allowances: calculating the allowances due: cases to be seen by an Inspector
The pages listed in Table 2 at EIM36500 give guidance on dealing with straightforward claims to capital allowances by employees and office holders.
Refer to an Inspector all cases where:
- matters are raised which are not considered in this manual or
- you are in doubt over the correct action to take or
- capital allowances are being claimed for the first time.