Capital allowances for plant and machinery - main pool section

This section allows input and calculation of capital allowances for the plant and machinery main pool using the following tabs:

• Calculation – enter Additions and disposals as total amounts.

• Asset movements – can be used to input details of purchases and disposals.

• Super deduction assets – enter details of asset additions and disposals.

• Freeport FYA assets – enter details of expenditure incurred in respect of plant and machinery within a Freeport Tax Site.

Select Save changes to save your changes and return to the Capital allowances summary tab. Switching between the Calculation, Asset movements and Super deduction assets tabs will automatically save any changes made in the screen.