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Contents

Official guidance

Employment Income Manual

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

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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

Employment Income Manual
Deductions from earnings: capital allowances: introduction: arrangement of guidance: contents

EIM36695 | Deductions from earnings: capital allowances: small pools allowance

From HM Revenue & Customs · Employment Income Manual

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