Capital Allowances

SarahJS Registered Posts: 273 Dedicated contributor ? ? ?
I've got a few queries relating to CA's in 'real life' and I'd appreciate some replies about how you do things. I understand the theoretical calculations but I am curious as to how strictly these are applied.

First of all, if an accounting period is less/more than 12 months how do you time apportion the AIA/WDA rates? Same goes for apportioning for the change in rates.

Do you do it on a daily basis or to the nearest month etc?

Would doing it to the nearest mnth ever cause issues with HMRC?


  • Dcollins
    Dcollins Registered Posts: 179 ? ? ?
    Either daily or monthly is acceptable. Must be monthly if the accounting period is full months, otherwise a daily calculation is required.
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