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This series brings together all documents relating to Changes to allowances
Personal Allowance, Income Tax rates, bands and thresholds.
How much Income Tax you pay in each tax year depends on: how much of your…
The standard Personal Allowance from 6 April 2025 to 5 April 2026 was…
If your business provides a tool allowance to employees - what you must report to HMRC
As an employer providing a tool allowance to your employees, you have…
Some tool allowances are covered by exemptions (which have replaced…
The following guides contain more detailed information: Class 1 National…
How to work out your writing down allowances. Work out main rate pools, special rate pools, single asset pools, small pools allowance, long life assets, short life assets
Find out what you may be able to claim to reduce a tax bill if you are self-employed or run a limited company, charity, or community amateur sports club.
Claim capital allowances so your business pays less tax when you buy assets - equipment, fixtures, business cars, plant and machinery, annual investment allowance, first-year allowances.
This tax information and impact note details the new first year allowance and reduction of the main rate of writing down allowances.
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.
How to claim a refund on tax and personal allowances on UK income if you're not resident in the UK on form R43.
Do not include personal or financial information like your National Insurance number or credit card details.
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