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Software & Licences


I am just looking to clarify on the treatment for a software and licences. Can these be capitalised?


  • TreadStoneTreadStone Feels At Home AAT Licensed Accountant Posts: 280
    What value are we talking about ?
  • MarieNoelleMarieNoelle Trusted Regular Hampshire/Surrey borderModerator, MAAT, AAT Licensed Accountant Posts: 1,431
    Have a look at the HMRC Capital vs Revenue toolkit (p16)

  • DavidbyworthDavidbyworth Registered Posts: 71

    Thanks Marie
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