SE36600 - Deductions from emoluments: capital allowances - calculating the allowances due - cases to be seen by an Inspector

The pages listed in Table 2 at SE36500 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
• an initial claim to capital allowances is made on items other than cars.

As regards the third bullet point above, remember that employees cannot claim capital allowances for cars after 5 April 2002 (see SE36520).