Business tax

Capital allowances: detailed information

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

Subscriptions

• Get emails for this topic

See latest changes to this content

Get started

• 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