Amortyzacja środków trwałych

…tekst po angielsku…

When you buy business assets you can usually deduct the full value from your profits before tax using annual investment allowance (AIA). The AIA amount is £200,000. This is for 12-month periods from 1 January 2016. However, you must use writing down allowances if:

– you’ve already claimed AIA on items worth a total of more than the AIA amount;
– the item doesn’t qualify, eg cars, gifts or things you owned before you used them in your business.
You deduct a percentage of the value from your profits each year when you use writing down allowances.
The percentage you deduct depends on the item. For business cars the rate depends on their CO2 emissions.

Work out the value of your item
In most cases, the value is what you paid for the item. Use the market value (the amount you’d expect to sell it for) instead if:

– you owned it before you started using it in your business;
– it was a gift.
How to claim
Group the things you have bought into ‘pools’ based on percentage rate they qualify for.
Work out how much you can claim and deduct it from your profits before tax on your tax return.
The amount left in each pool becomes the starting balance for the next accounting period.

Marek Niedźwiedź