Capital allowances

Services

  • Claim capital allowances

    Claim capital allowances so your business pays less tax when you buy assets - equipment, fixtures, business cars, plant and machinery, annual investment allowance, first-year allowances.

  • Work out your writing down allowances

    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

  • Capital allowances when you sell an asset

    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

Guidance and regulation

News and communications

Chancellor responds to OTS review on tax relief for fixed assets

Correspondence

Closed organisation: Office of Tax Simplification

Policy papers and consultations

Organisations