HMRC manual update: 12 February 2020

Manual	Page(s) and date of change	Comments
Capital Allowances Manual	Updated: CA10020 CA10040 (5 February)	Updated the guidance on the scope of the manual to remove reference to Enterprise zone allowances and Business Premises Renovation allowances and amend the list of types of capital allowances currently available. Updated the guidance on the history of capital allowances to rewrite the section on changes post 2008. Also updated to confirm that: 100% FYAs can only be claimed on expenditure on energy-saving plant and machinery and environmentally beneficial plant and ...

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Manual	Page(s) and date of change	Comments
Capital Allowances Manual	Updated: CA10020 CA10040 (5 February)	Updated the guidance on the scope of the manual to remove reference to Enterprise zone allowances and Business Premises Renovation allowances and amend the list of types of capital allowances currently available. Updated the guidance on the history of capital allowances to rewrite the section on changes post 2008. Also updated to confirm that: 100% FYAs can only be claimed on expenditure on energy-saving plant and machinery and environmentally beneficial plant and ...