SA105 supplemental page in income tax return

29december1952

I have two properties which I rent out and the income is well under the £85,000 mark hence I am using the cash basis system to fill the SA105 form in.  I have read the HMRC notes on this which are good but do not cover my next question.  Please excuse my daftness before I start as previously I filled in the simple short form paper tax return, now I have the new paper format which splits the expenses up into categories.  I think I am right that I can lump all my expenses under box 29.  However I have a car which I use to get to my properties and have used a proportionate private/business percentage to get my Writing Down Allowance (WDA).  Do I lump this WDA into box 29 with the rest of the expenses or do I have to put this WDA figure into Box 35 'All other capital allowances'?  Help much appreciated.

[Deleted User]

Honestly - in all my years working in tax I have not come across a situation where one wishes to claim capital allowances on a car with only two rental properties. The private use restriction must be, and should be, a high percentage. Would you not consider claiming mileage allowance instead?

29december1952

Well I did look at the mileage allowance but preferred the WDA, but thank you for your concern.  It's the box 35 I needed some info on.  Thanks for your time in replying

29december1952

Have been mulling over your advice Purdy.  Yes you are right, I will claim the mileage allowance.  At the time I was thinking WDA was the best method.  I do appreciate your expertise in this.