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Business tax

Capital allowances

From:: HM Revenue & Customs

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Introductory guidance

Claim capital allowances
Work out your capital allowances
Capital allowances when you sell an asset

Further reading

Annual investment allowance: limit changes during accounting periods
Plant and machinery: allowances on fixtures when there's a change of ownership
Business Premises Renovation Allowance (BPRA)

Manuals and helpsheets

Capital Allowances Manual
Capital allowances and balancing charges: HS252 Self Assessment helpsheet

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