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Expenses and AIA Question

Hi there - quick question, would appreciate anyone who can help.

Assuming anything put into AIA can't also be put into expenses? Or is expenses an overview of everything and then AIA just the purchases of business equipment?

Comments

  • 00ec25
    00ec25 Posts: 9,123 Forumite
    1,000 Posts Combo Breaker
    blimey serious confusion

    if you capitalise a purchase, then it appears in the profit and loss as a depreciation charge, not as a lump sum expense.

    however, for tax purposes, the taxable profit is not net of depreciation, instead you deduct either the AIA value or, if ineligible for AIA, you deduct the relevant WDA.

    if none of that makes sense, you have a lot of reading to do (or leave it to your accountant)
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