Capital allowances

Lathe capital allowances

Guides and checklists summarising the rules for claiming tax allowances (capital allowances) on assets used by individuals and companies.

Title
40% First Year Allowance (FYA) : Login or subscribe to read more...
AIA & WDA: Rules where there is a change of rate : Login or subscribe to read more...
Annual Investment Allowance (AIA) : Login or subscribe to read more...
Annual Investment Allowance (AIA): Related companies : Login or subscribe to read more...
Business Premises Renovation Allowance : Login or subscribe to read more...
Buyer: should I elect to fix the purchase price of fixtures? : Login or subscribe to read more...
Capital allowances: Rates and allowances
Capital allowances: What's new 2021? : Login or subscribe to read more...
Capital Allowances: What's new 2022-23? : Login or subscribe to read more...
Capital Allowances: What's new 2023-24? : Login or subscribe to read more...
Capital Allowances: What's new 2024-25? : Login or subscribe to read more...
Capital Allowances: What's new 2025-26? : Login or subscribe to read more...
Capital Allowances: What's new 2026-27? : Login or subscribe to read more...
Cars, vans & other four-wheel vehicles: Capital Allowances : Login or subscribe to read more...
Disposal values & rules : Login or subscribe to read more...
Dwelling house for capital allowances : Login or subscribe to read more...
Enhanced Capital Allowances: Energy saving plant (inc. vehicles) : Login or subscribe to read more...
Enterprise Zones: Plant and machinery allowances
Farming: Capital allowances : Login or subscribe to read more...
Fixtures case study: lost fixtures : Login or subscribe to read more...
Fixtures: Overview : Login or subscribe to read more...
Flat Conversion Allowance (FCA) (withdrawn) : Login or subscribe to read more...
Full expensing & First Year Allowances : Login or subscribe to read more...
Greenhouses & polytunnels: Capital allowances : Login or subscribe to read more...
HMRC enquiry into return results in acceptance of late CA claim
Landlord's Energy Savings Allowance (LESA) (now ended)
Long-life assets
Motorcycles: Allowances : Login or subscribe to read more...
Plant & machinery (self-employed): Allowances : Login or subscribe to read more...
Plant & machinery: Allowances : Login or subscribe to read more...
Plug-in car, van & motorcycle grants
R&D Allowances (RDAs) : Login or subscribe to read more...
Renewals basis: Concession : Login or subscribe to read more...
Short-life assets : Login or subscribe to read more...
Structures & Buildings Allowance (SBA) : Login or subscribe to read more...
Structures & Buildings Allowance (SBA): At a glance
Super-deduction & First Year Allowances : Login or subscribe to read more...
Time limits for making claims & adjustments : Login or subscribe to read more...
Wear and Tear Allowance - signpost
What are qualifying activities for capital allowances purposes?
What expenditure qualifies for plant & machinery allowances? : Login or subscribe to read more...
What is a fixture?
What is an integral feature?