EIM36600 - Deductions from earnings: capital allowances: calculating the allowances due: cases to be seen by an Inspector

The pages listed in Table 2 at EIM36500 give guidance on dealing with straightforward claims to capital allowances by employees and office holders.

Refer to an Inspector all cases where:

• matters are raised which are not considered in this manual or
• you are in doubt over the correct action to take or
• capital allowances are being claimed for the first time.