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

2 results for “plant and machinery”Clear search
22 February 2026

Full Expensing: 100% Capital Allowances Made Permanent (2025 Guide)

Full expensing lets your company deduct 100% of qualifying plant and machinery costs immediately. Here's who qualifies, what's included, and how to claim on your CT600.

capital allowancesfull expensingAIAcorporation taxCT600
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