Category › Business Tax › Capital Allowances & Super-Deduction › Chapter-1 : Capital Allowances: Core Rules, Pools & Claim Mechanics
Chapter-1 : Capital Allowances: Core Rules, Pools & Claim Mechanics
The Annual Investment Allowance (AIA) is a generous tax relief that allows for the total amount of qualifying expenditure on...
Claiming the annual investment allowance
The Annual Investment Allowance (AIA) is a generous tax relief that allows for the total amount of qualifying expenditure on...
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Capital allowance pools
A Writing Down Allowance (WDA) is available for plant and machinery expenditure that exceeds the Annual investment allowance (AIA) and...
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What qualifies for first year allowances
Businesses can claim a 100% first-year allowance (FYA) on the purchase of certain qualifying Plant and Machinery (P&M). The cash-flow...
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Could you claim the small pool allowance?
Writing-down allowances (WDAs) are a type of capital allowance that let you deduct a percentage of an asset’s value from...
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New 40% first year allowance now in force
The new 40% First Year Allowance came into force from 1 January 2026. This marks an important development for businesses...
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New first year allowance from 1 january 2026
The new 40% First Year Allowance (FYA) for qualifying main-rate plant and machinery expenditure first announced at Autumn Budget 2025...
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Extension of fya for zero-emission cars and charge points
An extension of First-Year Allowances (FYA) for zero-emission cars and charge points was announced as part of the recent Budget...
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Types of tax allowances for capital expenditure (2025 guide)
Capital Allowances UK 2025 - A Complete Guide for Businesses Capital allowances are one of the most valuable forms of...
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Investing in new equipment for your business?
Making a significant investment in new equipment can be a transformative step for a business, improving efficiency, productivity, and competitiveness....
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Types of tax allowances for capital expenditure
Capital allowances enable businesses to claim tax relief on certain capital expenditures. Different rules apply to various types of capital...
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Capital allowances: effective strategies to reduce taxable income for your business
Capital Allowances: Effective Strategies to Reduce Taxable Income for Your Business Capital allowances provide a valuable opportunity for your business to...
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What is a business repair?
HMRC-s internal manuals provide some useful information on the definition of a business repair. This is important because it is...
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Repairs or replacement of business assets
The term 'capital allowances' is used to describe the allowances available to businesses to secure tax relief for certain capital...
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Incentive to invest
Next week, 15 March, the Chancellor will deliver his first Spring Budget. It will provide an opportunity to cushion companies...
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