Self-employment Capital Allowances

Enter where indicated the capital allowance claims for the period in respect of:

• Annual Investment Allowance
• Main Rate Capital allowances, on equipment (including cars with low CO2)
• Special Rate Capital allowances, on equipment (including cars with high CO2)
• Capital allowances for cars costing over £12,000 (purchased before 06/04/2009)
• Zero-emission goods vehicle allowance
• Zero-emission car allowance (from 2021-22)
• Structures and Buildings Allowance (SBA)

• Freeport Structures and Buildings Allowance (from 2021-22)

• Freeport and Investment Zones Structures and Buildings Allowances (2023-24 onwards)

• Electric Charge-Point Allowance (ECPA)
• Business Premises Renovation Allowance (BPRA)
• 100% and other enhanced capital allowances
• Allowances on sale or cessation of business use
• Balancing charge on sale or cessation of business use (where BPRA claimed)
• Balancing charge on sale or on cessation of business use of other assets

The details entered here will appear on Tax Calculation at Report Preview. They will also be used to help populate boxes 49 to 59 on page SEF3 of the tax return.

Net profit/ (loss) is calculated Net profit/ (loss) before capital allowances from Income & expenses, less Total capital allowances.