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
This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
How to work out your writing down allowances. Work out main rate pools, special rate pools, single asset pools, small pools allowance, long life assets, short life assets
‘Writing down allowances’ are one type of capital allowance. They let you…
To claim writing down allowances, group items into pools depending on…
What you can claim under writing down allowances depends on what ‘pool’…
Check the tariff classification for a flexible article made of cellular plastics in the shape of a hollow tube.
All these reports have been laid before Parliament by the Economic Secretary to the Treasury by Command of His Majesty.
Retrocession Agreements between HM Treasury and Pool Re, outlining the commercial terms and operation of the scheme.
2025 Retrocession Agreement between HM Treasury and Pool Re, outlining the commercial terms and operation of the scheme from 1 April 2025
Current quota catch limits for the 10 metres and under pool including details on 2 and 3 monthly limits on stocks
Current quota catch limits for the over 10 metres non-sector pool including details on 3 monthly limits for stocks
Terms of reference for HM Treasury’s review of Pool Reinsurance Limited, the government backed terrorism reinsurer.
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).