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Find and use tools and calculators that will help you work out your tax.
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.
If you’re a company, find out if you can claim full expensing or the 50% first year allowance on plant or machinery costs.
Use Self Assessment helpsheet HS252 to help you fill in the capital allowances boxes on your tax return.
How to work out the balancing charge when you dispose of or sell plant or machinery after claiming allowances for them.
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.
Guidance for claiming annual investment allowance, small pools allowance and writing down allowance for accounting periods that are more or less than a year.
There are special rules to follow if the maximum amount of annual investment allowance (AIA) changes in the period you draw up accounts for.
Capital allowances you can claim on plant and machinery when you buy a building with fixtures.
Find out about common areas of error when claiming capital allowances on plant or machinery. We want to share information to help you manage the risk of an incorrect claim.
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.
Find out how much you can claim for super-deduction or special rate first year (SR) allowances and how to claim.
Get help if you’re a tax agent or adviser who has clients who claim capital allowances for structures and buildings.
This technical note is about the new capital allowance available from 29 October 2018.
An overview of announcements made by HM Revenue and Customs (HMRC) for Budget 2014.
This technical note is about new tax rules for loan relationships that are hybrid capital instruments.
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