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Official guidance
Capital Allowances Manual

CA34500 · Industrial Buildings Allowance (IBA): writing down allowance

  • CA34510 · IBA: writing down allowances: conditions
  • CA34600 · IBA: writing down allowances: amount
  • CA34650 · IBA: writing down allowances: limit
  • CA34700 · IBA: writing down allowances: writing off of qualifying expenditure
  • CA34800 · IBA: writing down allowances: residue of qualifying expenditure
  1. Industrial Buildings Allowance (IBA): writing down allowance: contents
  2. IBA: writing down allowances: limit

CA34650 | IBA: writing down allowances: limit

From HM Revenue & Customs · Capital Allowances Manual

CAA01/S312

The WDA for a chargeable period cannot exceed the residue of qualifying expenditure CA34800 at the beginning of that chargeable period.

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