Original document : https://www.gov.uk/government/publications/help-to-avoid-errors-in-claims-for-plant-and-machinery-allowances-gfc5

Change description : 2025-04-17 16:06:00: Common areas of error in claims for plant and machinery allowances (part 2) has been updated. The Furnished Holiday Lettings (FHL) tax regime was repealed from April 2025. Information about qualifying activities and thermal insulation for FHL has been updated. [Guidance and regulation]

Showing diff : 2024-05-20 12:13:09.637986813 +00:00..2025-04-17 15:06:38.899792567 +00:00

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Help to avoid errors in claims for plant and machinery allowances — GfC5

Find out about common areas of error when claiming capital allowances on plant or machinery. We want to share information to help you manage the risk of an incorrect claim.

From:
HM Revenue & Customs
Published
7 May 2024
Last updated
2017 MayApril 20242025 — See all updates

Documents

Purpose, scope, and background (part 1)

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Common areas of error in claims for plant and machinery allowances (part 2)

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Recommended approach to claims and record keeping (part 3)

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Further information (part 4)

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Details

These Guidelines for Compliance (GfC) are for businesses who can claim capital allowances for expenditure on plant or machinery. They highlight common areas of error in claims.

Help us to improve Guidelines for Compliance by completing this short survey.

Updates to this page

Published 7 May 2024
Last updated 2017 MayApril 2024 + show2025 href="#full-history">+ show all updates

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Update history

2025-04-17 16:06
Common areas of error in claims for plant and machinery allowances (part 2) has been updated. The Furnished Holiday Lettings (FHL) tax regime was repealed from April 2025. Information about qualifying activities and thermal insulation for FHL has been updated.

2024-05-20 13:13
A survey to encourage feedback on Guidelines for Compliance has been added.

2024-05-07 00:15
First published.