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Krogh & Partners Limited
 
Your auditor, accountant and advisor in the United Kingdom
Main capital allowances


Plant and machinery

Limit
100& Annual Investment Allowance (AIA)   

200,000


Other rates

- energy- and water-efficient equipment

100%
- writing down allowance: general pool (reducing balance)

18%
- writing down allowance: special rate pool (reducing balance)

8%


The special rate pool includes long life assets, integral plant in buildings, thermal insualtion.


Motor cars (expenditure post 31.3.15)

CO2 emissions (g/km)

From
1.4.18

1.4.15 -
31.3.18


Allowance




75 or less (new cars only)
up to 50
up to 75
100%
Up to 130 (in general pool)
up to 110
up to 130
18% pa
Above 130 (in special rate pool)
above 100
above 130
8% pa








Tax rates

Tax rates 2018/19
Income Tax
Annual investment limits
Vehicle Benefit
Tax free mileage allowances
National Insurance Contributions
Pension contributions
Inheritance Tax
Value Added Tax
Capital Gains Tax
Corporation Tax
Main capital allowances
Property Taxes
Key dates and deadlines
Useful rates