Capital allowances and balancing charges (Self Assessment helpsheet HS252)
Use Self Assessment helpsheet HS252 to help you fill in the capital allowances boxes on your tax return.
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Details
This guide will help you fill in the correct boxes on your tax return when you make a claim for capital allowances.
This helpsheet gives information about:
- capital allowances
- plant and machinery allowances
- plant and machinery used only partly for business purposes
- disposing of equipment
- cars
- accounting periods that are different from the tax year
- starting in business
- ceasing your business
- partnerships
- capital allowances you can claim if you’re an employee
- Business Premises Renovation Allowance
- Flat Conversion Allowance
Updates to this page
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The 2025 helpsheet has been added. The helpsheet from 2021 has been removed.
Update history
2026-04-06 00:15
The helpsheet for tax year 2025 to 2026 has been added, and the version for tax year 2021 to 2022 has been removed.
2025-04-06 00:15
The 2025 helpsheet has been added. The helpsheet from 2021 has been removed.
2024-05-20 17:02
The 2024 helpsheet has been updated to show that the enhanced rate of structures and buildings allowance can be claimed for expenditure incurred until 30 September 2031 for English Freeport tax sites and until 30 September 2034 for Scottish Green Freeport, Welsh Freeport and Investment Zone tax sites.
2024-04-06 00:15
The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.
2023-04-06 00:15
The 2022 to 2023 helpsheet has been added to this page. The helpsheet from 2019 has been removed.
2022-04-06 00:15
The 2021 to 2022 helpsheet has been added to this page. Helpsheets from 2017 and 2018 have been removed.