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CT600 CAPITAL ALLOWANCES

Posted by Ian Pennell 10 Jan 2026 at 23:18
Hello. Is it possible to include Capital Allowances and Writing Down Allowances for Plant and Machinery when filing Corporation Tax Returns with Tiny Tax? I have not seen this option.

Ian Pennell

1 Comment

T
Tim Fouracre Staff 11 Jan 2026 at 07:30
TinyTax supports capital allowances through the Annual Investment Allowance (AIA). For most small companies, AIA allows 100% relief on qualifying plant and machinery in the year of purchase, so separate Writing Down Allowances aren't needed.

To enter your AIA claim:

1. Scroll down to the Tax Computation - Current Year section

2. Click the "Show all" link in the section header to reveal all fields

3. You'll see Box 735 - Annual Investment Allowance where you can enter your claim (capped at £1 million)

The AIA covers computers, vehicles, tools, and other business equipment purchased during the accounting period.