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Contents

Official guidance

Capital Allowances Manual

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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

Capital Allowances Manual
PMA: FYA: First-year tax credits: artificially inflated claims

CA23194 | PMA: FYA: First-year tax credits: artificially inflated claims

From HM Revenue & Customs · Capital Allowances Manual

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