Guidance

Get help to work out super-deduction and special rate first year allowance claims

Find examples to help you work out what you can claim, and how to work out the balancing charge if you dispose of an asset.

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皇冠体育appse examples will help you work out:

  • when to claim super-deduction and special rate capital allowances
  • how much you can claim
  • the balancing charge after disposing of an asset

Some of these examples includes calculations.

Updates to this page

Published 1 June 2022

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