Guidance
Get help to work out super-deduction and special rate first year allowance claims
Find examples to help you work out what you can claim, and how to work out the balancing charge if you dispose of an asset.
Documents
Details
These examples will help you work out:
- when to claim super-deduction and special rate capital allowances
- how much you can claim
- the balancing charge after disposing of an asset
Some of these examples includes calculations.
Published 1 June 2022