capital allowances

This infographic outlines the updated rules for Capital Allowances in 2025, including AIA, full expensing, first-year allowances, writing down allowances, and SBA. It highlights qualifying assets like plant, machinery, and embedded features, and notes exclusions such as buildings and furnishings. Recent changes—like the phasing out of FHL claims and HMRC’s updated guidance—are clearly marked. Trueman Brown’s contact details (mark@truemanbrown.co.uk and 01708 397262) are included for support. The design uses blue and yellow accents with icons for machinery, documents, and buildings.