Balancing Charges - Capital Allowances

Hi, I have read the guidance regarding balancing allowances and understand this only applies when a business has ceased to trade of the asset is in its own pool. My question is after an asset is disposed of do I have to keep making the main/special rate pool deductions forever or until I cease trade? Is there a de minimis limit where I can apply the balancing charge to write off the remainder? For example, my carried forward balance after the disposal is £500 am I expected to keep taking off 18/6% forever until we're dealing with single digit amounts? Thanks

Hi,
 

If you have disposed of the asset you no longer make the deductions . Please also see guidance at : Capital allowances when you sell an asset  . Thank you.

Thank you for your response, however, this did not answer the question. The link you have provided states: "You can only get a balancing allowance in your main or special rate pool when you close your business. You can get a balancing charge in any pool in any year." So where there has been a disposal of an asset and a balance in excess of £1,000 remains as a written down allowance brought forward what do I do? You said I cannot make deductions so that would mean the balance remains there until I close down my business? Thank you

Hi tompalmer,

That is correct.  Capital allowances when you sell an asset

Thank you.