You can claim capital allowances at the special rate in the SR Pool.
The data entries in the special rate pool are mainly self explanatory but as with the Main Pool there are nuances with the data entries as follows:
- Tax written down value brought forward. This is a manual entry in the first AP. For subsequent APs it is read only. If you need to change this value then use Tax written down value brought forward override
- Additions qualifying for AIA/WDA. This can be either manual entry or linked to the entry in the FA Additions window. You will need to use the FA Additions window to claim AIA on the additions in the Tax Planning>AIA Claim AP if the AP straddles the dates that the AIA rates change.
- Small pool write off. This appears when the subtotal (directly underneath Disposal value) is £1,000 or less
- FA Additions. If you use this to enter details of FA Additions then any entries in this window will overwrite any existing manual entries made in the data entry fields in the SR Pool. The data entries made in FA Additions then become read only in the SR Pool window.
- FA Disposals Window. If you use this to enter details of FA Disposals then any entries will overwrite any existing manual entries made in the data entry fields in the SR Pool. The data entries made in the FA Disposals window then become read only in the SR Pool window
- All data entries should be made as positive figures.