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Capital allowances: detailed information

Guidance and forms covering how to claim capital allowances. Including allowances for structures, buildings, plant and machinery, and selling assets.

• From: HM Revenue & Customs and HM Treasury
• Published: 5 February 2024

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• Claim capital allowances

Preparing a claim

• Work out your writing down allowances
• Annual investment allowance: limit changes during accounting periods
  • 4 December 2014
  • Guidance
• Capital allowances: accounting periods which are more or less than a year
  • 25 February 2016
  • Guidance
• Capital allowances and balancing charges (Self Assessment helpsheet HS252)
  • 20 May 2024
  • Guidance

Buildings and fixtures

• Claiming capital allowances for structures and buildings
  • 3 September 2020
  • Guidance
• Plant and machinery: allowances on fixtures when there's a change of ownership
  • 4 December 2014
  • Guidance
• Business Premises Renovation Allowance (BPRA)
  • 29 August 2023
  • Guidance

After you've claimed

• Capital allowances when you sell an asset

Manuals

• HMRC capital allowances manuals
  • 3 September 2015
  • Collection

Published 5 February 2024