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Capital allowances - useful links

Useful links to external resources providing support and advice on capital allowances within the UK tax regime.

Capital Allowances Manual

HMRC 2018

Internal HMRC manual which defines capital allowances, explains how allowances are made and how to claim.

What capital allowances can I claim?

Low Incomes Tax Reform Group 2018

Summary from the Low Incomes Tax Reform Group which explains what capital allowances are and how to claim them.

Capital allowances training

Ray Chidell 2018

A series of short online presentations on capital allowances presented by Ray Chidell, a renowned author on the topic. The talks cover a whole spectrum of capital allowances issues, from fixtures and integral features to the definition of plant and the claiming of allowances, using examples to demonstrate how the rules work out in practice.