EIM36600 | Deductions from earnings: capital allowances: calculating the allowances due: cases to be seen by the Capital Allowances Single Point of Contact for your area

The pages listed in Table 2 at EIM36500 give guidance on dealing with straightforward claims to capital allowances by employees and office holders.

Refer to the Capital Allowances Single Point of Contact for your area in all cases where:

• matters are raised which are not considered in this manual or

• you are in doubt over the correct action to take or

• capital allowances are being claimed for the first time.