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  1. Home
  2. Business tax
Business tax

Capital allowances: detailed information

From:
HM Revenue & Customs, HM Treasury, and Closed organisation: Office of Tax Simplification

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  • Claim capital allowances

Preparing a claim

  • Work out your writing down allowances
  • Annual investment allowance: limit changes during accounting periods
  • Capital allowances: accounting periods which are more or less than a year
  • Capital allowances and balancing charges (Self Assessment helpsheet HS252)

Buildings and fixtures

  • Claiming capital allowances for structures and buildings
  • Plant and machinery: allowances on fixtures when there's a change of ownership
  • Business Premises Renovation Allowance (BPRA)

After you've claimed

  • Capital allowances when you sell an asset

Manuals

  • HMRC capital allowances manuals

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