Policy paper

Capital allowances: amendment to allowance statement for structures and buildings allowance

This measure introduces changes to the existing allowance statement for structures and buildings allowance.

• From: HM Revenue & Customs
• Published: 20 July 2021
• Last updated: 27 October 2021 — See all updates

Documents

Capital allowances: amendment to allowance statement for structures and buildings allowance

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Draft legislation

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Explanatory note

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Details

If you’re the owner of structures and buildings and you make a claim for structures and buildings allowance, this amendment requires you to record additional information on your allowance statement. This amendment will make it easier for businesses to assess if they are entitled to structures and buildings allowance.

Published 20 July 2021

Last updated 27 October 2021 + show all updates

1. 27 October 2021

   The economic impact section has been updated.

2. 20 July 2021

   First published.