Changes to the AIA (Annual Investment Allowance) for Capital Allowances

Changes to the AIA

The AIA has changed 4 times since 2008 and is due to change again to £25,000 on 1 January 2016.

If the AIA changed in the period you’re claiming for, you need to adjust your allowance.

Sole traders/partners Limited companies AIA
6 April 2014 – 31 December 2015 1 April 2014 – 31 December 2015 £500,000
1 January 2013 – 5 April 2014 1 January 2013 – 31 March 2014 £250,000
6 April 2012 – 31 December 2012 1 April 2012 – 31 December 2012 £25,000
6 April 2010 – 5 April 2012 1 April 2010 – 31 March 2012 £100,000
6 April 2008 – 5 April 2010 1 April 2008 – 31 March 2010 £50,000

You get a new allowance for each accounting period.

Any questions on this, drop me a line on support@exactbusiness.co.uk or 0845 467 2765

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