Business tax

Capital allowances: detailed information

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

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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 and balancing charges (Self Assessment helpsheet HS252)