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Posted Tue, 03 Jan 2023 01:09:22 GMT by oi2004as
Hi I upgraded my computer which is used 100% for business with new RAM (£50) . This is an improvement of the computer and is capital expenditure. Can I claim a capital allowance for this improvement? I checked the legislation and CAA 2001 s11(4) says that "expenditure is qualifying expenditure if it is capital expenditure ON THE PROVISION OF plant or machinery" In my case the expenditure is on the improvement of the plant or machinery. Could you please advise how the legislation applies in my case? Thank you
Posted Fri, 06 Jan 2023 14:16:05 GMT by HMRC Admin 19

You can see guidance here:

Claim capital allowances

Thank you.
Posted Fri, 06 Jan 2023 15:28:33 GMT by oi2004as
Could you please reply to the question or refer it to someone who can answer? I read your guidance and CA manual before asking. I am asking how the legislation applies to improvement and if you could refer me to this legislation

[Post amended - Admin]
Posted Fri, 13 Jan 2023 11:37:41 GMT by HMRC Admin 20
Hi oi2004as,

You can treat cost of the computer memory as a capital allowance, as it will fall under the term plant and machinery.

Thank you.

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