Capital allowances

Capital allowances: the basics

Overview of capital allowances for companies, organisations and self-employed people with guidance on how to claim them

Research and Development (R&D) Relief for Corporation Tax

What is R&D; who can claim; how to claim; when to claim; SME and Large Company Schemes explained

Tax advantages for those starting up in business

The tax allowances and reliefs available to new businesses

First-year allowances: the basics

Overview of the currently available first-year allowances, including ECAs, with links to further guidance