Annual Investment Allowance question

[Standby]

Hello,
I have concerned about claiming annual investment allowance on laptop.

If the laptop cost £1000, and usefull life is 3 year, so depreciation is £300. I put this in P/L and in CT600 I add this amount back.

Can I use amount £300 in AIA claim or put all amount in this box?

Thank you in advance!

 

[DWS]

Hello,
I have concerned about claiming annual investment allowance on laptop.

If the laptop cost £1000, and usefull life is 3 year, so depreciation is £300. I put this in P/L and in CT600 I add this amount back.

Can I use amount £300 in AIA claim or put all amount in this box?

Thank you in advance!

You can claim AIA for the whole amount if you want, whether this is the most beneficial use of it will depend on your circumstances.
Also AIA can only be claimed in the same year as the purchase.

EDIT just noticed CT600 so it is a company then I would always claim the whole AIA

 

[MyAccountantOnline]

...

Can I use amount £300 in AIA claim or put all amount in this box?

...

If you want to but generally you'd claim it all.

 

[WaveJumper]

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