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Contents

Official guidance
Capital Allowances Manual
  • CA10020 · Scope of manual
  • CA10030 · Abbreviations used
  • CA10040 · History of capital allowances
  • CA10050 · Where to find the capital allowance legislation
  • CA11000 · General
  • CA20000 · Plant and Machinery Allowances (PMA)
  • CA30000 · Industrial Buildings Allowance (IBA)
  • CA45000 · Business Premises Renovation Allowance (BPRA)
  • CA50000 · Mineral Extraction Allowance (MEA)
  • CA60000 · Research and development allowance (RDA)
  • CA70000 · Know-how
  • CA75000 · Patents
  • CA80000 · Dredging
  • CA90000 · Structures and buildings allowance (SBA)
  • CA95000 · Capital allowances cases
  • CA · CA Feedback
  • CA23117 · Plant and Machinery Allowance (PMA): First Year Allowance (FYA): Unused and not second-hand
  • CA23176 · PMA: FYA: First-year tax credits: Outline, commencement, amount that may be claimed
  • CA23177 · PMA: FYA: First-year tax credits: the amount of payable tax credit, the upper limit of relief, PAYE & NICs liabilities, interaction with R&D tax credits
  • CA23179 · PMA: FYA: First-year tax credits: relevant first-year expenditure, pre-trading expenditure, additional VAT liabilities & rebates
  • CA23181 · PMA: FYA: First-year tax credits: losses incurred in carrying on a qualifying activity
  • CA23183 · PMA: FYA: First-year tax credits: unrelieved losses
  • CA23185 · PMA: FYA: First-year tax credits: excluded companies
  • CA23187 · PMA: FYA: First-year tax credits: making or amending a claim for first-year tax credits
  • CA23188 · PMA: FYA: First-year tax credits: restriction of the tax credit payment
  • CA23189 · PMA: FYA: First-year tax credits: recovery of tax credits
  • CA23190 · PMA: FYA: First-year tax credits: clawback of tax credits, outline, definition
  • CA23191 · PMA: FYA: First-year tax credits: calculation of the clawback
  • CA23192 · PMA: FYA: First-year tax credits: clawback provisions, continuity of business provisions
  • CA23194 · PMA: FYA: First-year tax credits: artificially inflated claims
  • CA23527 · Plant and Machinery Allowances (PMA): cars: expenditure incurred before 1 or 6 April 2009 - anti-avoidance
  • CA40000 · Agricultural Buildings Allowance (ABA)
  • CA43150 · Flat conversion allowance (FCA): FCA: Qualifying expenditure
  • CA85000 · Assured Tenancy Allowances
  • CAACCOUNTANCYHELP · CA Accountancy help
  • CAUPDATE001 · Capital Allowances Manual: updateindex
  • CAUPDATE100520 · Capital Allowances Manual: recent changes
  • CAUPDATE101026 · Capital Allowances Manual: recent changes
  • CAUPDATE110329 · Capital Allowances Manual: recent changes
  • CAUPDATE110711 · Capital Allowances Manual: recent changes
  • CAUPDATE120308 · Capital Allowances Manual: recent changes
  • CAUPDATE120508 · Capital Allowances Manual: recent changes
  • CAUPDATE120706 · Capital Allowances Manual: Recent changes
  • CAUPDATE121213 · Capital Allowances Manual: recent changes
  • CAUPDATE130718 · Capital Allowances Manual: recent changes
  • CAUPDATE140513 · Capital Allowances Manual: recent changes
  • CAUPDATE141021 · Capital allowances manual: changes 21 October 2014
  • CAUPDATE150210 · Capital Allowances Manual: recent changes
  1. Capital Allowances Manual
  2. CA Feedback

CA | CA Feedback

From HM Revenue & Customs · Capital Allowances Manual

Where to send feedback

If you have a comment or suggestion about the CA Manual, please email [email protected].

Improving CA

The authors of the CA Manual are specialists within Business, Assets & International (BAI). Our aim is to give you clear and comprehensive guidance about capital allowances. We aim to keep the CA Manual up to date and improve it. To do this we need your help.

When you are using the CA Manual there will be times when it doesn’t give you what you want or it could be improved. For example:

  • Something is out of date or you think it is just plain wrong.

  • Something you need is missing altogether.

  • The formatting is unhelpful or the language does not meet our diversity standards.

  • A search gives you unexpected results or you can’t find pages you know are there.

  • You find typos and incorrect or broken links.

When that happens please don’t just complain to yourself. Instead please email me.

The future of the CA Manual

Please email me if you have suggestions for improving the structure, content and presentation of the CA Manual.

Thanks in advance for your help.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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