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HMRC internal manual

Employment Income Manual

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.