Guidance and regulation

If you build, buy or lease a structure and all construction contracts were signed on or after 29 October 2018, you may be able to claim tax relief.

• From: HM Revenue & Customs
• Updated: 3 September 2020

If you're a company, find out if you can claim the super-deduction or special rate first year (SR) allowance on plant or machinery costs.

• From: HM Revenue & Customs
• Updated: 10 October 2023

Find out how much you can claim for super-deduction or special rate first year (SR) allowances and how to claim.

• From: HM Revenue & Customs
• Updated: 1 June 2022

How to work out the balancing charge when you dispose of or sell plant or machinery after claiming allowances for them.

• From: HM Revenue & Customs
• Updated: 24 July 2023

Use Self Assessment helpsheet HS252 to help you fill in the capital allowances boxes on your tax return.

• From: HM Revenue & Customs
• Updated: 6 April 2024

Find examples to help you work out what you can claim, and how to work out the balancing charge if you dispose of an asset.

• From: HM Revenue & Customs
• Updated: 1 June 2022

Find out what Business Premises Renovation Allowance (BPRA) is and what costs and buildings qualify for it.

• From: HM Revenue & Customs
• Updated: 29 August 2023

Guidance for claiming annual investment allowance, small pools allowance and writing down allowance for accounting periods that are more or less than a year.

• From: HM Revenue & Customs
• Updated: 25 February 2016

There are special rules to follow if the maximum amount of annual investment allowance (AIA) changes in the period you draw up accounts for.

• From: HM Revenue & Customs
• Updated: 4 December 2014

Capital allowances you can claim on plant and machinery when you buy a building with fixtures.

• From: HM Revenue & Customs
• Updated: 4 December 2014

Get help if you’re a tax agent or adviser who has clients who claim capital allowances for structures and buildings.

• From: HM Revenue & Customs
• Updated: 21 July 2022

This technical note is about new tax rules for loan relationships that are hybrid capital instruments.

• From: HM Revenue & Customs
• Updated: 18 April 2019

This technical note is about the new capital allowance available from 29 October 2018.

• From: HM Revenue & Customs
• Updated: 29 October 2018

An overview of announcements made by HM Revenue and Customs (HMRC) for Budget 2014.

• From: HM Revenue & Customs
• Updated: 19 March 2014