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Help to avoid errors in claims for plant and machinery allowances — GfC5

Find out about common areas of error when claiming capital allowances on plant or machinery. We want to share information to help you manage the risk of an incorrect claim.

• From: HM Revenue & Customs
• Published: 7 May 2024
• Last updated: 20 May 2024 — See all updates

Documents

Purpose, scope, and background (part 1)

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Common areas of error in claims for plant and machinery allowances (part 2)

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Recommended approach to claims and record keeping (part 3)

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Further information (part 4)

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Details

These Guidelines for Compliance (GfC) are for businesses who can claim capital allowances for expenditure on plant or machinery. They highlight common areas of error in claims.

Help us to improve Guidelines for Compliance by completing this short survey.

Published 7 May 2024
Last updated 20 May 2024 + show all updates

1. 20 May 2024

   A survey to encourage feedback on Guidelines for Compliance has been added.

2. 7 May 2024

   First published.