Guidance

Capital allowances for plant and machinery toolkit

Get help if you’re a tax agent or adviser who has clients with capital allowances for plant and machinery to declare on Self Assessment and Company Tax returns.

• From: HM Revenue & Customs
• Published: 1 January 2014
• Last updated: 29 July 2022 — See all updates

Documents

Capital Allowances for Plant and Machinery Toolkit: Self Assessment and Company Tax Returns (2021 to 2022)

ODT, 75.3 KB

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Capital Allowances for Plant and Machinery Toolkit: Self Assessment and Company Tax Returns (2020 to 2021)

ODT, 69.9 KB

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Capital Allowances for Plant and Machinery Toolkit: Self Assessment and Company Tax Returns (2019 to 2020)

PDF, 898 KB, 24 pages

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Capital Allowances for Plant and Machinery Toolkit: Self Assessment and Company Tax Returns (2018 to 2019)

PDF, 1.08 MB, 23 pages

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Details

Find out about common errors on capital allowances for plant and machinery in client tax returns.

You can find the capital allowances for plant and machinery toolkits published before 2016 on the National Archives website.

Published 1 January 2014
Last updated 29 July 2022 + show all updates

1. 29 July 2022

   Agent toolkit for Capital Allowances for Plant and Machinery updated for 2021 to 2022.

2. 29 April 2022

   The Capital Allowances for Plant and Machinery Toolkit: Self-Assessment and Company Tax Returns (2016 to 2017) has been removed.

3. 2 February 2022

   Agent toolkit for Capital Allowances for Plant and Machinery updated for 2020 to 2021.

4. 4 November 2019

   The capital allowances for plant and machinery toolkits for 2013 to 2014, 2014 to 2015 and 2015 to 2016 have been removed from the page.

5. 29 October 2019

   Agent toolkit for 'Capital Allowances for plant and machinery' updated for 2018 to 2019.

6. 23 May 2018

   Agent toolkit for 'Capital Allowances for plant and machinery' updated for 2017 to 2018.

7. 31 May 2017

   Agent toolkit for Capital Allowances for Plant and Machinery has been updated for 2016 to 2017.

8. 25 May 2016

   The Capital Allowances for Plant and Machinery Toolkit (2015 to 2016) is now available.

9. 21 May 2015

   Agent toolkit for capital allowances for plant and machinery updated for 2014 to 2015.

10. 1 January 2014

    First published.