CA20015 | Plant and Machinery Allowances (PMA): introduction: employment or office

CAA01/S20

An ‘employment’ or ‘office’ is a qualifying activity for the purposes of PMAs.

‘Employment’ does not include the activities of divers and dive supervisors in ‘designated areas’ such as the North Sea (see BIM53951) as they are treated as carrying on trades rather than employments for PMA purposes.

There are additional restrictions that apply where the qualifying activity is an employment or office (see CA23070). These additional restrictions to not apply to divers and dive supervisors who are treated as carrying on trades rather than employments for PMA purposes.