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Contents

Official guidance
Capital Allowances Manual

CA45000 · Business Premises Renovation Allowance (BPRA)

  • CA45100 · Background and outline
  • CA45200 · Business Premises Renovation Allowance: Conditions and commencement
  • CA45300 · Business Premises Renovation Allowance: Qualifying expenditure, qualifying building and qualifying business premises
  • CA45400 · Business Premises Renovation Allowance: The relevant interest
  • CA45500 · Business Premises Renovation Allowance: Initial allowance
  • CA45600 · Business Premises Renovation Allowance: Writing down allowance and residue of qualifying expenditure
  • CA45700 · Business Premises Renovation Allowance: Grants affecting entitlement to allowances
  • CA45800 · Business Premises Renovation Allowance: Balancing adjustments and balancing events
  • CA45900 · Business Premises Renovation Allowance: proceeds from balancing events, calculation of balancing adjustment
  • CA45910 · Business Premises Renovation Allowance: Writing off of qualifying expenditure
  • CA45920 · Business Premises Renovation Allowance: Additional VAT
  • CA45930 · Business Premises Renovation Allowance: How allowances and charges are made
  • CA45940 · Business Premises Renovation Allowance: Apportionment
  • CA45950 · Business Premises Renovation Allowance: Termination of lease, meaning of lease
  1. Business Premises Renovation Allowance (BPRA): Contents
  2. Business Premises Renovation Allowance: Apportionment

CA45940 | Business Premises Renovation Allowance: Apportionment

From HM Revenue & Customs · Capital Allowances Manual

CAA01/ S360Z2

If the price paid for the relevant interest (or other proceeds from a balancing event)is partly attributable to assets qualifying for BPRA and partly for assets that do not ajust apportionment is made.

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