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Capital Allowances Manual. From: HM Revenue & Customs; Published: 16 April 2016; Updated: 9 May 2022, see all updates. Search this manual. The guidance is at gov.uk/hmrc/capital-allowances-manual/ca11520 | Facebook Property Tax Advice, profile picture · Property Tax Advice.This report explores the possibility of replacing capital allowances with accounts depreciation as a way of giving tax relief on tangible assets,