This is how you write off qualifying expenditure attributable to
a dwelling house.
Write off an initial allowance when the dwelling house is first used.
Write off a writing down allowance at the end of the chargeable period for which it is made.
After a dwelling house has been brought into use there may be a time when it is not used as a qualifying dwelling house. If that happens write off notional writing down allowances for the time when the dwelling house was not a qualifying dwelling house. Notional writing down allowances are the allowances that would have been made if the dwelling house were a qualifying dwelling house.
Write off a balancing allowance by deducting it from the residue of qualifying expenditure attributable to the dwelling house at the time of the balancing event.
Add a balancing charge to the residue of qualifying expenditure attributable to the dwelling house at the time of the balancing event.
Treat demolition costs incurred by a person on whom a balancing adjustment will be made like this. Add the net cost of the demolition to the residue of qualifying expenditure attributable to the dwelling house immediately before the demolition. The net cost of the demolition is the cost of the demolition less anything received for the remains. Demolition costs treated like that cannot be treated as expenditure on a property that replaces the one that was demolished.