• Introduction
• Income Tax
• Capital Gains Tax
• Corporation Tax
• Capital Allowances
• Value Added Tax
• Inheritance Tax
• Vehicle Benefits
• Mileage Allowances
• National Insurance Contributions
• Key Dates & Deadlines
• Pension Premiums and Withdrawals
• Charitable Giving
• Tax-Free Savings and Investments
• Some Useful Rates
• Stamp Taxes
• Land and Buildings Transaction Tax

Capital Allowances

Plant and Machinery:

Investment for use in Enterprise Zones, energy saving and environmentally beneficial equipment, new zero-emission goods vehicles, low CO2 emission (up to 75g/km) cars, natural gas/hydrogen refuelling equipment: First year allowance.	100%
Annual investment allowance (AIA) - on the first £200,000 of investment (excludes cars and other expenditure already qualifying for 100% FYA)	100%*
Writing down allowance on expenditure not qualifying for AIA or FYA:
Long-life assets, integral features of buildings, cars over 130g/km	8%
Other plant and machinery	18%
Business premises renovation: max initial allowance	100%

* Transitional rules may apply