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Capital allowance for cars

rodgerssrodgerss Registered Posts: 6
Hi, I have a question regarding the method of claiming allowances for a camper van (which I understand HMRC class as a car). If a self employed person uses the cash method of accounting, and would normally claim mileage for their business miles, presumably they would then include a car within their "special rate" allowance (high CO2 emissions) and only be able to claim 6% per year on the WDV? This being the case, if they switched to claiming a % of their vehicle running costs instead of a mileage allowance on what basis can they claim capital allowances when purchasing the vehicle?
Thanks :-)


  • douglasstrouddouglasstroud Registered Posts: 183
    You can not claim CA if using the simplified mileage rate, you can if using actual expenses but you can not swap between the two unless you change vehicle
  • rodgerssrodgerss Registered Posts: 6
    So if actual expenses were used last year, but simplified mileage rate used this year so far, then they could change to actual expenses for the whole year and then use CA? They haven't submitted a SA using simplified mileage as yet.
  • douglasstrouddouglasstroud Registered Posts: 183
    If it is the same vehicle and you claimed actual expenses last year then you have no choice but to continue to use this method until you change vehicle
  • rodgerssrodgerss Registered Posts: 6
    Hi thanks, no, this is a new vehicle
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