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  1. HMRC Manuals
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  3. Capital Allowances Manual
  4. Plant and Machinery Allowances (PMA) [CA20000]

Plant and Machinery Allowances (PMA) [CA20000]

Contents:

  • Plant and Machinery Allowances (PMA): introduction [CA20005]
  • Plant and Machinery Allowances (PMA): meaning of plant and machinery [CA21000]
  • Plant and Machinery Allowances (PMA): buildings and structures [CA22000]
  • Plant and Machinery Allowances (PMA): qualifying expenditure [CA23000]
  • PMA: Qualifying expenditure: Annual Investment Allowance (AIA) qualifying expenditure [CA23080]
  • Plant and Machinery Allowance (PMA): First Year Allowance (FYA) [CA23100]
  • PMA: Writing down allowances (WDA) & balancing adjustments [CA23200]
  • Plant and Machinery Allowances (PMA): hire purchase [CA23300]
  • PMA: Computer software [CA23400]
  • Plant and Machinery Allowances (PMA): cars [CA23500]
  • PMA: Short life assets [CA23600]
  • Plant & Machinery Allowances (PMA): Long-life assets [CA23700]
  • PMA: Long funding leases [CA23800]
  • PMA: Overseas leasing [CA24000]
  • PMA: Ships [CA25000]
  • PMA: Fixtures [CA26000]
  • PMA: Assets used partly for qualifying activity [CA27000]
  • PMA: Anti-avoidance [CA28000]
  • PMA: Anti-avoidance: Finance leaseback [CA28900]
  • PMA: Partnerships and successions [CA29000]
  • PMA: Miscellaneous [CA29200]
  • PMA: How allowances and charges are made [CA29300]
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