Hmrc manuals aia

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to the Annual Investment Allowance (AIA), which has been hmrc.gov.uk/manuals/camanual/CA21000.htm HMRC Capital Allowances Manual.The AIA gives a 100% capital allowance for expenditure on plant and machinery (other than cars) in the period in which the expenditure is incurred. Detailed guidance on capital allowances is available in the HM Revenue and Customs website Capital Allowance Manual hmrc.gov.uk/manuals/camanual/ Some categories of expenditure are excluded from the AIA, HMRC Manuals: CA23084 (general exclusions) and CA23087 (connected persons). Hi Depending on the purpose of the vehicle, Annual Investment Allowance (AIA) may be best suited. Please find further guidance contained within the Capital Annual investment allowance · 51A. · First-year allowances · 52. · Prevention of double relief · 52A. · Pooling · 53. · Writing-down and balancing allowances and