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            <span>Capital allowances for fixtures in buildings record</span>
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            <div class="dfb_head gen_head">&nbsp;<div class="dfb_head_title"><h2 class="dfb_color">Documents for Business</h2>In excess of 1,000 customisable documents covering every conceivable business issue.</div></div>            	<div class="grid_8 alpha"><div class="doc_box shadow borderSolid"><h2 class="doc_header borderBottom dfb_color dfb_border">Introduction to this document</h2><div><h1 class="Introtitle"><span style="letter-spacing:normal">Capital allowances</span><span style="letter-spacing:normal"> for fixtures in buildings</span><span style="letter-spacing:normal"> </span><span style="letter-spacing:normal">record</span></h1><p class="Introintroduction"><span style="letter-spacing:normal">Since</span><span style="letter-spacing:normal"> April 2014 </span><span>it has been</span><span> crucial for prospective buyers of </span><span>second-hand </span><span>commercial buil</span><span>dings to ensure that the seller has </span><span>allocated </span><span>their expenditure on fixtures </span><span>to a capital allowances pool </span><span>before th</span><span>e sale. If they haven’t, then the buyer </span><span>won’t </span><span>be able to claim capital allowances on them. Therefore, it</span><span>’s important to have an up-to-date record of all</span><span> expenditure on fixtures</span><span> and the capital allowances claimed.</span></p><p class="Introsubtitle"><span style="letter-spacing:normal">Identify the fixtures</span></p><p class="Introbody"><span style="font-weight:bold; letter-spacing:normal">For the seller.</span><span style="letter-spacing:normal"> </span><span style="letter-spacing:normal">To en</span><span style="letter-spacing:normal">sure that a building containing fixtures is readily saleable (and commands a better price)</span><span style="letter-spacing:normal">, you should maintain accurate records of all your expenditure on fixtures, together with evidence that you (and all previous qualifying owners since April 2014)</span><span style="letter-spacing:normal"> have</span><span style="letter-spacing:normal"> pooled such expenditure. The records should include a description of the fixture, the date it was acquired, the original cost, the capital allowances claimed and the identity of the installer.</span><span style="letter-spacing:normal"> Use our </span><span style="font-weight:bold">Capital Allowances for Fixtures in Buildings Record </span><span style="letter-spacing:normal">to identify and record th</span><span style="letter-spacing:normal">e fixtures and fittings within a building that qualify for CAs.</span></p><p class="Introbody"><span style="font-weight:bold; letter-spacing:normal">For the buyer. </span><span style="letter-spacing:normal">If</span><span style="letter-spacing:normal"> you</span><span style="letter-spacing:normal">’re buying</span><span style="letter-spacing:normal"> a commercial property, you’ll need to make sure the pooling requirement has been met by the seller. </span><span style="letter-spacing:normal">Provide the seller with the </span><span style="letter-spacing:normal">document</span><span style="font-weight:bold; letter-spacing:normal"> </span><span style="letter-spacing:normal">so that they can identify any fixtures which they haven’t claimed capital allowances on so that they can pool these prior to completion.</span></p><p><span>&#xa0;</span></p></div></div></div><div class="grid_4 omega"><div class="doc_box roundBig borderSolid metadata"><h3 class="doc_header borderBottom dfb_color dfb_border">Document</h3><div class="borderSolid shadow floatLeft"><img src="https://d3sxy2z0ijo7zx.cloudfront.net/alf/uk/thumbs/606/24606.png" alt="Capital allowances for fixtures in buildings record" /></div><div class="clear"></div><div class="centerText"><a href="/login/documents_for_business/tax_and_business/company_tax/property_and_rental_income/capital_allowances_for_fixtures_in_buildings_record/models/doc-kt_7376_24606_9362" class="roundBig doc_download">Download now</a><a href="#" class="small dfb_color" id="altdownload">Problems downloading ZIP files?</a></div><span class="docdate floatLeft">10.03.2009</span><div class="clear"></div><div><strong>File size:</strong> 20.68K</div><div class="floatLeft"><strong># Pages:</strong> </div><div class="floatRight"><strong>Format:</strong> <img src="/images/documents/ico/docx.gif" alt="" title=""/></div><div class="clear"></div></div><div id="reldocs" class="doc_box roundBig borderSolid doc_rel"><h3 class="doc_header borderBottom dfb_color dfb_border">Related documents</h3><ul class="ul_doc_rel"><li><a href="/documents_for_business/tax_and_business/company_tax/property_and_rental_income/structures_and_buildings_allowance_statement/models/doc-kt_7376_419610_419466">Structures and buildings allowance statement</a></li><li><a href="/documents_for_business/tax_and_business/company_tax/property_and_rental_income/licence_agreement__commercial_property_/models/doc-kt_7376_24607_9840">Licence agreement (commercial property)</a></li><li><a href="/documents_for_business/tax_and_business/company_tax/property_and_rental_income/property_management_company_contract/models/doc-kt_7376_24608_10060">Property management company contract</a></li></ul></div><div id="reldocs" class="doc_box roundBig borderSolid doc_rel"><h3 class="doc_header borderBottom dfb_color dfb_border">Recommended documents</h3><ul class="ul_doc_rel"><li><a href="/documents_for_business/workplace_and_environment/staff_handbooks/non_contractual_policies_and_procedures/religious_observance_policy/models/doc-kt_7414_239834_239793">Religious observance policy</a></li><li><a href="/documents_for_business/workplace_and_environment/health_and_safety/health_and_safety_policy/subcontractor_management_policy/models/doc-kt_7417_26543_26527">Subcontractor management policy</a></li><li><a href="/documents_for_business/workplace_and_environment/health_and_safety/construction/scaffold_specification_checklist/models/doc-kt_7420_336813_336815">Scaffold specification checklist</a></li><li><a href="/documents_for_business/workplace_and_environment/risk_assessment/construction/working_from_a_fixed_scaffold/models/doc-kt_7433_25704_24022">Working from a fixed scaffold</a></li><li><a href="/documents_for_business/tax_and_business/checklists_for_business/online_trading/internet_selling/models/doc-kt_7400_24892_4415">Internet selling</a></li></ul></div></div><div class="clear"></div><div id="ctaltdownload" class="roundBig doc_alt_download"><div class="doc_alt_download_left floatLeft dfb_color">Download each file separately</div><div class="floatRight"><a href="#" id="altdownloadclose" title="Close">X</a></div><div class="clear"></div><div id="ctaltdownload_int" class="doc_alt_download_int">	<div class="borderSolid shadow floatLeft"><img src="https://d3sxy2z0ijo7zx.cloudfront.net/alf/uk/thumbs/606/24606.png" alt="Capital allowances for fixtures in buildings record" /></div><div class="floatLeft"><ul><li class="pdf"><a class="dfb_color" href="/login/documents_for_business/tax_and_business/company_tax/property_and_rental_income/capital_allowances_for_fixtures_in_buildings_record/models/doc-kt_7376_24606_9362">Document introduction</a></li><li class="docx"><a class="dfb_color" href="/login/documents_for_business/tax_and_business/company_tax/property_and_rental_income/capital_allowances_for_fixtures_in_buildings_record/models/doc-kt_7376_24606_9362">Document in original format</a></li><li class="pdf"><a class="dfb_color" href="/login/documents_for_business/tax_and_business/company_tax/property_and_rental_income/capital_allowances_for_fixtures_in_buildings_record/models/doc-kt_7376_24606_9362">Document in PDF format</a></li><li class="pdf"><a class="dfb_color" href="/login/documents_for_business/tax_and_business/company_tax/property_and_rental_income/capital_allowances_for_fixtures_in_buildings_record/models/doc-kt_7376_24606_9362">General information about this document</a></li></ul></div><div class="clear"></div></div></div>

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