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Guidance: Capital versus revenue expenditure toolkit

Published 1 January 2014

Last updated 8 April 2022
+ show all updates

  1. 8 April 2022

    The Agent toolkit for ‘Capital v Revenue Expenditure Toolkit: Self Assessment and company tax returns’ has been updated for 2021 to 2022.

  2. 21 December 2021

    The Capital versus revenue expenditure toolkit: Self Assessment and company tax returns (2020 to 2021) has been added.

  3. 6 April 2020

    The Capital versus revenue expenditure toolkit: Self Assessment and company tax returns (2019 to 2020) has been added.

  4. 19 June 2019

    The Capital v revenue expenditure toolkit: Self Assessment and company tax returns (2018 to 2019) has been added.

  5. 11 July 2018

    Agent toolkit for ‘capital v revenue expenditure’ updated for the 2017 to 2018 tax year.

  6. 31 August 2017

    Question 4 of the 2016 to 2017 toolkit now refers to incidental expenditure due to buying, selling or giving away an asset.

  7. 11 July 2017

    Agent toolkit for ‘capital v revenue expenditure’ updated for the 2016 to 2017 tax year.

  8. 16 September 2016

    Agent toolkit – Capital vs Revenue Toolkit further update September 2016.

  9. 5 August 2016

    Capital v revenue expenditure toolkit: Self-Assessment and company tax returns (2015 to 2016) has been added to the page.

  10. 11 June 2015

    Agent toolkit for Capital v Revenue Expenditure updated for the 2014 to 2015 tax year.

  11. 1 January 2014

    First published.

Published 1 January 2014

Last updated 8 April 2022
+ show all updates

  1. 8 April 2022

    The Agent toolkit for ‘Capital v Revenue Expenditure Toolkit: Self Assessment and company tax returns’ has been updated for 2021 to 2022.

  2. 21 December 2021

    The Capital versus revenue expenditure toolkit: Self Assessment and company tax returns (2020 to 2021) has been added.

  3. 6 April 2020

    The Capital versus revenue expenditure toolkit: Self Assessment and company tax returns (2019 to 2020) has been added.

  4. 19 June 2019

    The Capital v revenue expenditure toolkit: Self Assessment and company tax returns (2018 to 2019) has been added.

  5. 11 July 2018

    Agent toolkit for ‘capital v revenue expenditure’ updated for the 2017 to 2018 tax year.

  6. 31 August 2017

    Question 4 of the 2016 to 2017 toolkit now refers to incidental expenditure due to buying, selling or giving away an asset.

  7. 11 July 2017

    Agent toolkit for ‘capital v revenue expenditure’ updated for the 2016 to 2017 tax year.

  8. 16 September 2016

    Agent toolkit – Capital vs Revenue Toolkit further update September 2016.

  9. 5 August 2016

    Capital v revenue expenditure toolkit: Self-Assessment and company tax returns (2015 to 2016) has been added to the page.

  10. 11 June 2015

    Agent toolkit for Capital v Revenue Expenditure updated for the 2014 to 2015 tax year.

  11. 1 January 2014

    First published.