Order PaperContact us

Today Browse Your MP Calendar

Capital allowances — permanent full expensing · Order Paper · Order Paper

Browse Policy Papers

POLICYWithdrawnPolicy paper · gov.uk

Capital allowances — permanent full expensing

This tax information and impact note outlines permanent full expensing for companies investing in plant and machinery.

Last fetched 04 May 2026 · gov.uk

Documents

Capital allowances — permanent full expensing for companies investing in plant and machinery

At a glance

TypePolicy paper

First published22 Nov 2023

Last updated22 Nov 2023

Organisations

HM Revenue & Customs

Topics

Capital allowances

Source

Related policy papers

Other from HM Revenue & CustomsSee all →

Draft regulations: Carbon Border Adjustment Mechanism (CBAM) (Emissions and Verification)

Modernising and standardising company tax returns

Consultation: Extend Notification of Uncertain Tax Treatment (UTT) regime

Reporting company payments to participators

Inheritance tax on pensions — information sharing regulations

Plastic Packaging Tax — mechanically recycled plastic packaging

Related policy papers

UK-Gulf Cooperation Council (GCC) trade deal: conclusion summary

Building Control Independent Panel report: government response

Building Control Independent Panel report

Grenfell Tower Inquiry: public engagement policy