tag:www.gov.uk,2005:/search/guidance-and-regulation Guidance and regulation 2024-08-06T14:37:35+01:00 HM Government tag:www.gov.uk,2005:/guidance/check-if-you-can-claim-super-deduction-or-special-rate-first-year-allowances 2024-08-06T14:37:35+01:00 Check if you can claim super-deduction or special rate first year allowances If you're a company, find out if you can claim the super-deduction or special rate first year (SR) allowance on plant or machinery costs. tag:www.gov.uk,2005:/government/publications/capital-allowances-and-balancing-charges-hs252-self-assessment-helpsheet 2024-05-20T17:02:16+01:00 Capital allowances and balancing charges (Self Assessment helpsheet HS252) Use Self Assessment helpsheet HS252 to help you fill in the capital allowances boxes on your tax return. tag:www.gov.uk,2005:/government/publications/help-to-avoid-errors-in-claims-for-plant-and-machinery-allowances-gfc5 2024-05-20T13:13:03+01:00 Help to avoid errors in claims for plant and machinery allowances � GfC5 Find out about common areas of error when claiming capital allowances on plant or machinery. We want to share information to help you manage the risk of an incorrect claim. tag:www.gov.uk,2005:/guidance/business-premises-renovation-allowance-bpra 2023-08-29T08:57:06+01:00 Business Premises Renovation Allowance (BPRA) Find out what Business Premises Renovation Allowance (BPRA) is and what costs and buildings qualify for it. tag:www.gov.uk,2005:/guidance/disposing-of-a-super-deduction-or-special-rate-first-year-allowance-asset 2023-07-24T14:56:09+01:00 Disposing of a super-deduction or special rate first year allowance asset How to work out the balancing charge when you dispose of or sell plant or machinery after claiming allowances for them. tag:www.gov.uk,2005:/government/publications/capital-allowances-for-structures-and-buildings-agent-toolkit 2022-07-21T12:50:40+01:00 Capital allowances for structures and buildings agent toolkit Get help if you’re a tax agent or adviser who has clients who claim capital allowances for structures and buildings. tag:www.gov.uk,2005:/guidance/work-out-what-you-can-claim-for-super-deduction-or-special-rate-first-year-allowances 2022-06-01T14:22:57+01:00 Work out what you can claim for super-deduction or special rate first year allowances Find out how much you can claim for super-deduction or special rate first year (SR) allowances and how to claim. tag:www.gov.uk,2005:/government/publications/get-help-to-work-out-super-deduction-and-special-rate-first-year-allowance-claims 2022-06-01T14:22:43+01:00 Get help to work out super-deduction and special rate first year allowance claims Find examples to help you work out what you can claim, and how to work out the balancing charge if you dispose of an asset. tag:www.gov.uk,2005:/guidance/claiming-capital-allowances-for-structures-and-buildings 2020-09-03T13:43:09+01:00 Claiming capital allowances for structures and buildings If you build, buy or lease a structure and all construction contracts were signed on or after 29 October 2018, you may be able to claim tax relief. tag:www.gov.uk,2005:/government/publications/hybrid-capital-instruments-technical-note 2019-04-18T14:00:01+01:00 Hybrid capital instruments technical note This technical note is about new tax rules for loan relationships that are hybrid capital instruments. tag:www.gov.uk,2005:/government/publications/capital-allowances-for-structures-and-buildings-technical-note 2018-10-29T16:44:34+00:00 Capital allowances for structures and buildings technical note This technical note is about the new capital allowance available from 29 October 2018. tag:www.gov.uk,2005:/guidance/capital-allowances-accounting-periods-which-are-more-or-less-than-a-year 2016-02-25T14:16:00+00:00 Capital allowances: accounting periods which are more or less than a year Guidance for claiming annual investment allowance, small pools allowance and writing down allowance for accounting periods that are more or less than a year. tag:www.gov.uk,2005:/guidance/annual-investment-allowance-limit-changes-during-accounting-periods 2014-12-04T10:48:00+00:00 Annual investment allowance: limit changes during accounting periods There are special rules to follow if the maximum amount of annual investment allowance (AIA) changes in the period you draw up accounts for. tag:www.gov.uk,2005:/guidance/plant-and-machinery-allowances-on-fixtures-when-theres-a-change-of-ownership 2014-12-04T10:46:00+00:00 Plant and machinery: allowances on fixtures when there's a change of ownership Capital allowances you can claim on plant and machinery when you buy a building with fixtures. tag:www.gov.uk,2005:/government/publications/budget-2014-hm-revenue-customs-overview 2014-03-19T13:36:00+00:00 Budget 2014: HM Revenue and Customs overview An overview of announcements made by HM Revenue and Customs (HMRC) for Budget 2014.