Business tax

Capital allowances: detailed information

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

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• Claim capital allowances

Preparing a claim

• Work out your capital 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