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Capital allowances AIA SPA

RachelRachel Trusted RegularFMAAT, AAT Licensed Accountant Posts: 349
Hello all

Capital Allowances.

I have a client who has bought a couple of computers so I want to claim AIA's for these. Client also has a general pool now valued at under £1000.

Can I claim AIA of just under £1000 and small pool allowance together or does the AIA increase the value of the small pool to over £1k for this year.

Basically can I claim them together ie just under 2k or not?



  • deborahcarpenterdeborahcarpenter Well-Known Registered Posts: 161
    The AIA allowance and general pool are 2 seperate things.
    Yes you can claim the AIA (up to £25000 for 12/13) and also write off the general pool in full as it is under £1000.
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