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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.

• Overview

  Capital allowances are a type of tax relief for businesses. They let you…

• What you can claim on

  You can claim capital allowances on items that you keep to use in your…

• Annual investment allowance

  You can deduct the full value of an item that qualifies for annual…

• 100% first year allowances

  If you buy an asset that qualifies for 100% first year allowances you can…

• The super-deduction and 50% special rate first year allowance

  There are 2 types of temporary first year allowances: the super-deduction…

• Business cars

  You can claim capital allowances on cars you buy and use in your business.…

• How to claim

  Claim capital allowances on your: Self Assessment tax return if you’re a…

How and where to buy or upgrade a rod fishing licence for salmon, trout, freshwater fish, smelt and eels in England and Wales.

• When you need a licence

  You must have a rod fishing licence for England and Wales if you’re…

• Types of licences and rod limits

  Trout, coarse fish and eel licence This lets you fish non-migratory trout…

• Buy a rod fishing licence for England and Wales

  You can buy a 1-day, 8-day or 12-month licence online. You’ll need: a…

• Fishing in Scotland and Northern Ireland

  Fishing in Scotland You do not need a licence to fish with rod and line…

Business expenses you can claim if you're self-employed

• Overview

  If you’re self-employed, your business will have various running costs.…

• Office, property and equipment

  Claim items you’d normally use for less than 2 years as allowable…

• Car, van and travel expenses

  You can claim allowable business expenses for: vehicle insurance repairs…

• Clothing expenses

  You can claim allowable business expenses for: uniforms protective…

• Staff expenses

  You can claim allowable business expenses for: employee and staff salaries…

• Reselling goods

  You can claim allowable business expenses for: goods for resale (stock)…

• Legal and financial costs

  Accountancy, legal and other professional fees can count as allowable…

• Marketing, entertainment and subscriptions

  You can claim allowable business expenses for: advertising in newspapers…

• Training courses

  You can claim allowable business expenses for training that helps you:…

• How to claim

  Keep records of all your business expenses as proof of your costs. Add up…

Claiming tax relief on expenses you have to pay for your work, like uniforms, tools, travel and working from home costs.

Register for the HGV levy and pre-pay your levy

This Tax Information and Impact Note explains that research and development allowances will be excluded from the FA 2013 loss buying rules.

• Updated: 19 March 2014

What you need to do to start a business: choose a legal structure, see if you need licences and insurance, learn about reliefs and benefits

The home of Valuation Office Agency on GOV.UK. The Valuation Office Agency (VOA) gives the government the valuations and property advice needed to support taxation and benefits.

• Updated: 10 November 2023

Hand luggage restrictions at UK airports - carry-on luggage, checked-in baggage, restricted items and liquids, electronic devices carried from Turkey, Lebanon, Egypt and Saudi Arabia

What Capital Gains Tax (CGT) is, how to work it out, current CGT rates and how to pay.

…If an artwork is sold to a foreign buyer, it also advises on whether to delay the granting of an export licence in order to allow time for a British buyer to raise funds to buy the work instead and keep it in the UK.

• Updated: 18 October 2023

National Insurance - your National Insurance number, how much you pay, National Insurance rates and classes, check your contributions record.

Find out about buying a home through shared ownership. Read about who can apply, costs, paying rent, buying more shares and repairing and selling your home.…

Financial help if you're disabled - benefits, housing costs, council tax, vehicle tax exemption, TV Licence, motability schemes, VAT relief

Capital Gains Tax when you sell a property that's not your home: work out your gain and pay your tax on buy-to-let, business, agricultural and inherited properties

FCDO travel advice for Spain. Includes safety and security, insurance, entry requirements and legal differences.

• Updated: 17 May 2024

Find out what support is available to help with the cost of living: income and disability benefits, bills and allowances, childcare, housing and travel.

Disabled Students' Allowance is extra money for higher education students - DSA1 forms, eligibility, how to apply, needs assessment.

Your right to buy your council home - including how to apply, who is eligible, discounts available and where to get help and advice.

We may allow you to take out extra borrowing to pay off leasehold arrears or mortgage payments for your Help to Buy home.