Hi all, I have been self employed for a few years now but now I am completing my tax return, I am reading about this Annual Investment Allowance. I just would like some assistance if possible, as I am somewhat unfamiliar with it. I want to enter details about a new laptop I purchased. Previously, I calculated the cost of my old computer and reduced this by the required % and entered the capital allowance in the box. However, the cost of my old computer is worthless and I am writing it off, but I bought a new laptop during the last tax year for approx £450. My question is, can I use this for the AIA? As opposed to "Allowance for small balance of unrelieved expenditure" or "other capital allowances"? There are 3 areas on the return for claiming capital allowances/relief and 1 for selling assets. Many thanks for any assistance you can provide!