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Plain-English guides to UK Corporation Tax and CT600 filing.

14 results for “capital allowances”Clear search
19 February 2026

Annual Investment Allowance (AIA): Claim Up to £1 Million in Tax Relief

How to claim AIA on your CT600 for plant and machinery purchases. What qualifies, what doesn't, and common mistakes that cost small companies money.

capital allowancesAIAplant and machineryCT600tax reliefcorporation taxfull expensing
19 February 2026

Capital Allowances for Small Companies — AIA, Full Expensing & Cars

How to claim capital allowances on your CT600. AIA, full expensing, car rules, and writing down allowances for small companies.

capital allowancesAIAcorporation taxct600tax deductions
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