We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Bring photo ID to vote Check what photo ID you'll need to vote in person in the General Election on 4 July.
The coronavirus (COVID-19) pandemic has led to challenges in the balancing of early estimates of GDP. We explain how this has been undertaken in real time in 2020 and 2021, and show how the balancing process has become more certain...
Selling or giving away an asset you claimed capital allowances on - balancing charges, balancing allowances, closing your business, how to claim and pay tax on your tax return
How to work out the balancing charge when you dispose of or sell plant or machinery after claiming allowances for them.
How to work out the balancing charge when you dispose or sell plant or machinery after claiming full expensing or 50% first year allowances for them.
Upper Tribunal Administrative Appeals Chamber decision by Judge E Mitchell on 12 June 2024
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).