Guidance

Capital allowances for structures and buildings agent toolkit

Get help if you’re a tax agent or adviser who has clients who claim capital allowances for structures and buildings.

Documents

Capital allowances for structures and buildings toolkit: 2021 to 2022 Self Assessment and Company Tax Return

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Capital allowances for structures and buildings toolkit: 2020 to 2021 Self Assessment and Company Tax Return

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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

This toolkit is aimed at helping and supporting tax agents and advisers by providing guidance on the errors we find commonly occur in relation to capital allowances for structures and buildings.

Updates to this page

Published 12 January 2022
Last updated 21 July 2022 + show all updates
  1. The capital allowances for structures and buildings agent toolkit 2021 to 2022 Self Assessment and Company Tax Return has been added.

  2. First published.

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