Capital Allowances - The Basics

To review the basic capital allowance principles, including a look at qualifying assets and the allowances available. 

The course will include: 

• Assets qualifying for allowances 
• Writing down allowances 
• Annual investment allowance 
• Disposals 
• Private use adjustments 

Relevant examples, quiz questions and case studies will be used to check your understanding. 

The course is a basic introduction and more detailed topics are included in the Capital Allowances: The Next Stage online module. 

This course is an interactive e-learning module.

The content for Online courses predating 2024 may vary.