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Official guidance
Employment Income Manual

EIM36500 · Deductions from earnings: capital allowances: introduction: arrangement of guidance

  • EIM36510 · Deductions from earnings: capital allowances: expenditure on small items of plant and machinery
  • EIM36520 · Deductions from earnings: capital allowances: conditions to be met if capital allowances are to be given
  • EIM36530 · Deductions from earnings: capital allowances: meaning of 'plant or machinery'
  • EIM36540 · Deductions from earnings: capital allowances: meaning of ‘necessarily provided for use in the performance of the duties’
  • EIM36550 · Deductions from earnings: capital allowances: In the performance of the duties: the need to establish what the duties require
  • EIM36560 · Deductions from earnings: capital allowances: necessarily provided: the need to establish whether the employer would provide the plant or machinery
  • EIM36570 · Deductions from earnings: capital allowances: apportionment of allowances where there is both business and private use
  • EIM36580 · Deductions from earnings: capital allowances: use of plant or machinery for business entertaining
  • 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
  • EIM36615 · Deductions from earnings: capital allowances: types of Plant and Machinery Allowances (PMAs)
  • EIM36670 · Deductions from earnings: capital allowances: calculation of the allowances due: balancing allowances and charges: when they arise
  • EIM36680 · Deductions from earnings: capital allowances: balancing charges: how they are calculated
  • EIM36700 · Deductions from earnings: capital allowances: particular items of plant or machinery: bicycles
  • EIM36710 · Deductions from earnings: capital allowances: particular items of plant or machinery: books
  • EIM36720 · Deductions from earnings: capital allowances: particular items of plant or machinery: briefcases
  • EIM36730 · Deductions from earnings: capital allowances: particular items of plant or machinery: computers Section 36(1) CAA 2001
  • EIM36810 · Deductions from earnings: capital allowances: particular items of machinery or plant: mobile telephones and in-car entertainment
  • EIM36750 · Deductions from earnings: capital allowances: particular items of plant or machinery: cycles and motor vehicles: general
  • EIM36800 · Deductions from earnings: capital allowances: particular items of plant or machinery: pocket calculators
  • EIM50700 · Car mechanics and auto technician employees: capital allowances
  • EIM60055 · Ministers of religion: capital allowances
  • EIM64650 · Tax treatment of insurance agents: claims for capital allowances on computers
  • EIM70705 · Tax treatment of teachers, lecturers and tutors: other published guidance
  • EIM70790 · Tax treatment of teachers and academics: claims for capital allowances on computers, and similar items
  • EIM36850 · Deductions from earnings: capital allowances: procedures: how capital allowances are given and how balancing charges are taxed
  • EIM36870 · Deductions from earnings: capital allowances: procedures: time limits: claims and appeals
  • EIM36880 · Deductions from earnings: capital allowances: procedures: UK based earnings and earnings charged on remittance
  • EIM36890 · Deductions from earnings: capital allowances: procedures: set-off of excess capital allowances against other income
  • EIM36900 · Deductions from earnings: capital allowances: procedures: capital allowances and loan interest relief
  • EIM36925 · Deductions from earnings: capital allowances: example: adjustments for private use
  • EIM36930 · Deductions from earnings: capital allowances: balancing allowances and charges
  • EIM36605 · Deductions from earnings: capital allowances: calculation of the allowances due: Annual Investment Allowance: general
  • EIM36610 · Deductions from earnings: capital allowances: calculating the allowances due: first year allowances: general
  • EIM36620 · Deductions from earnings: capital allowances: calculating the allowances due: first year allowances: exceptions
  • EIM36630 · Deductions from earnings: capital allowances: calculating the allowances due: first year allowances: rates of first year allowance
  • EIM36640 · Deductions from earnings: capital allowances: calculating the allowances due: first year allowances: withdrawal of 100% first year allowance for items acquired for use primarily in Northern Ireland
  • EIM36650 · Deductions from earnings: capital allowances: calculating the allowances due: writing down allowances: general
  • EIM36660 · Deductions from earnings: capital allowances: calculation of the allowances due: writing down allowances: the amount on which the allowance is calculated
  • EIM36690 · Deductions from earnings: capital allowances: calculation of the allowances due: balancing allowances and balancing charges: the value to take
  • EIM36695 · Deductions from earnings: capital allowances: small pools allowance
  • EIM36731 · Deductions from earnings: capital allowances: particular items of machinery or plant: 100% first year allowance for computers and hi-tech communications equipment bought between 1 April 2000 and 31 March 2004
  • EIM36910 · Deductions from earnings: capital allowances: example: first year allowance
  • EIM36915 · Deductions from earnings: capital allowances: example: writing down allowance: restriction of allowance in year employment begins
  1. Deductions from earnings: capital allowances: introduction: arrangement of guidance: contents
  2. Deductions from earnings: capital allowances: calculating the allowances due: first year allowances: general

EIM36610 | Deductions from earnings: capital allowances: calculating the allowances due: first year allowances: general

From HM Revenue & Customs · Employment Income Manual

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