UK Property Business - Capital Allowances

Enter claims for UK property business,to Annual Investment Allowance, First Year Allowances and Writing Down Allowance.

Annual Investment Allowance

This section contains boxes to enter expenditure qualifying for Annual Investment Allowance and to allocate it to the Main Pool and Special Rate Pool as appropriate.

Max annual investment allowance available for period shows the maximum annual investment allowance claim that the company can make for the period, including claims made at Trade – Capital Allowances.

If you have entered an annual investment allowance claim at Trade – Capital Allowances, then the amount claimed will appear in this section as Trade total expenditure.

If there has been a change in the Qualifying expenditure limits during the period, then there will be two boxes for each of the Main pool and Special rate pool: one for expenditure before the limit change and one for expenditure after.

Total annual investment allowance claimed shows the total amount claimed as Annual Investment Allowance in respect of the company’s UK property business. This amount is included in Total capital allowances/(balancing charges) at the bottom of the page. It does not include any claim made at Trade – Capital Allowances.

First Year Allowances

This section contains boxes for Environmentally friendly expenditure, Zero-emission goods vehicle expenditure and Other expenditure for both the Main pool and Special rate pool, as appropriate.

Use these boxes to allocate any First Year Allowance claims to the relevant category.

Total first year allowances claimed shows the amount you are claiming as First Year Allowances. This is included in Total capital allowances/(balancing charges) at the bottom of the page.

Writing Down Allowance


This section calculates the Writing Down Allowance available to the company for the period.

TWDV b/fwd Use the boxes to enter any Tax Written Down Values brought forward for the Main Pool and the Special rate Pool.
Additions Enter the value of any additions to the Main pool or Special rate pool, as appropriate.
Zero-emission goods vehicle disposals Enter the proceeds (or deemed proceeds) of any Zero-emission goods vehicle disposals from the Main pool.
All other disposals Enter the proceeds (or deemed proceeds) of any disposal. other than Zero-emission goods vehicle disposals, from the Main pool or Special rate pool.
Subtotal Calculated as TWDV b/f, plus Additions, less Zero-emission goods vehicle disposals, less All other disposals.
Balancing allowance If Subtotal is greater than nil and the business activity ceased during the period, then Balancing allowance will be equal to Subtotal. Otherwise, Balancing allowance will be nil.
Balancing charge If Subtotal is a negative, then Balancing charge will be equal to Subtotal. Otherwise, Balancing charge will be nil.
Small pools write off If Subtotal is less than £1,000 and the business activity did not cease during the period, then Small pools write off will equal Subtotal. Otherwise, Small pools write off will be nil.
Override If a Small pools write off is available but you do not wish to claim it, then select Override small pools write off. This will reduce Small pools write off to nil.
Writing down allowance If there is no Balancing allowance, Balancing charge or Small pools write off, then Writing down allowance (WDA) will be calculated as a percentage of Subtotal. The relevant percentage is 18% for Main pool and 8% for Special rate pool. You can claim a smaller amount by overwriting the calculated WDA figure.
TWDV c/fwd The Tax Written Down Value carried forward figure is equal to Subtotal less Writing down allowance.
Integral features expenditure incl. in additions Enter here the figure within Additions which relates to integral features. This information will be used to populate the ‘Machinery and plant on long-life assets and integral features’ and ‘Other machinery and plant’ boxes, in the capital allowances section of the company tax return.
Total capital allowances/(balancing charges) This is total amount of WDA you are claiming for the Main pool and Special rate pool, including any balancing adjustments and Small pool write offs. It is included in Total capital allowances/(balancing charges) at the bottom of the page.

Total capital allowances/(balancing charges)

This figure is the sum of Annual Investment Allowance, First Year Allowance and Writing Down Allowance claimed for the period.

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