Work Out Your Capital Allowances: Writing Down Allowances - GOV.UK

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3. Business tax and VAT

Work out your writing down allowances Skip contents

Contents

1. When to use writing down allowances
2. Rates and pools
3. Work out what you can claim

When to use writing down allowances

‘Writing down allowances’ are one type of capital allowance. They let you deduct a percentage of the value of certain items from your profits each year.

You might be able to claim more tax relief if you can use one of the other capital allowances, for example:

• annual investment allowance (AIA)

• 100% first year allowances

• temporary first year allowances

The percentage you deduct depends on the item. For business cars the rate depends on their CO2 emissions.

Next:Rates and pools View a printable version of the whole guide

Related content

• Claim capital allowances
• Get help with tax

Collection

• Capital allowances: detailed information

Explore the topic

• Business tax and VAT
• Self Assessment

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