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Contents

Official guidance
Capital Allowances Manual

CA22000 · Plant and Machinery Allowances (PMA): buildings and structures

  • CA22005 · Check legislation first
  • CA22010 · Buildings
  • CA22020 · Structures and works
  • CA22030 · Plant & Machinery Allowances (PMA): Buildings & structures: Expenditure unaffected by legislation
  • CA22040 · Interests in land
  • CA22050 · Cases where structure was found to be 'plant' in common law
  • CA22060 · Swimming pools
  • CA22070 · Floors
  • CA22080 · Ceilings
  • CA22090 · Glasshouses and polytunnels
  • CA22100 · Caravans
  • CA22110 · Shelters, huts and so on
  • CA22120 · Cold stores
  • CA22130 · Squash courts
  • CA22210 · Demolition costs
  • CA22220 · Thermal insulation of buildings
  • CA22270 · Personal security
  • CA22280 · Computer software
  • CA22300 · Expenditure on integral features
  • CA22230 · Fire safety
  • CA22240 · Safety at designated sports grounds
  • CA22250 · Safety at regulated stands at sports grounds
  • CA22260 · Safety at other sports grounds
  1. Plant and Machinery Allowances (PMA): buildings and structures: contents
  2. Plant and Machinery Allowances (PMA): buildings and structures: computer software

CA22280 | Plant and Machinery Allowances (PMA): buildings and structures: computer software

From HM Revenue & Customs · Capital Allowances Manual

CAA01/S23, S71

Treat computer software as plant whether or not it would normally be regarded as plant (CA23410).

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