Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Fri, 26 May 2023 16:25:22 GMT by John Clark
Can a newly bought dual controlled tuition car be a capital allowance cost. I've copied and pasted below some info from the Web. Thanks... Ian "If the car has dual controls it may qualify for 100% Annual Investment Allowance claim, if this is the case you can claim up to the full cost of the price in the year of purchase – adjusted for reasonable private use."
Posted Wed, 31 May 2023 12:23:33 GMT by HMRC Admin 25
Hi John Clark,
Yes, you can claim the full business cost as a Annual Investment Allowance:
Guidance here: 
Claim capital allowances
Thank you. 

Posted Sun, 30 Jul 2023 08:08:50 GMT by
Hi, Can I just expand on this. So assuming I claim the full business cost as an Annual Investment Allowance for the tax year I bought the car... When it comes to the following year am I then able to claim with 'Flat Rate' or 'Actual Costs' Capital Allowances? Thanks Wayne
Posted Fri, 04 Aug 2023 10:16:38 GMT by HMRC Admin 20
Hi Wayne Sanderson,

You cannot claim simplified mileage expenses if you’ve already claimed for the vehicles in another way.
You will therefore need to claim for actual costs.

Thank you.

Posted Sun, 20 Aug 2023 15:05:00 GMT by
Can I claim the full business cost as an Annual Investment Allowance for a SECOND HAND, dual controlled car? Thanks.
Posted Fri, 25 Aug 2023 09:15:11 GMT by HMRC Admin 25
Hi Humphbabe,
'Yes' as this counts as a car under Plant and Machinery Allowances.
Please refer to:
CA23510 - Plant and Machinery Allowances (PMA): cars: outline - meaning of ‘car’
So can be claimed as annual investment allowancess its not a car. 
Thank you. 
Posted Thu, 28 Dec 2023 21:24:14 GMT by
Hi, If I was to purchase a second hand car and pay in full, am I able to claim the cost over a few years? For example claim 25% of the cost of the car over 4 years rather than the full cost in the first year? If the car is financed, is the full yearly finance costs deductible? Thanks
Posted Tue, 09 Jan 2024 12:12:28 GMT by HMRC Admin 5
Hi Gurps

You can write down the acquisition costs of the asset as an expense against your profits each year.  
The rate that the asset can be written down, depends on which pool it falls into.  If the vehicle is also used for private use, this element cannot be claimed for.  
Have a look at Work out your writing down allowances.

Thank you
Posted Tue, 09 Jan 2024 18:06:03 GMT by
Hi, I bought a dual control car this year with a loan. I understand that I can claim 100% Annual Investment Allowance in the year of purchase. BUT can I claim interest I’m paying on the loan -aswell?
Posted Tue, 16 Jan 2024 10:56:29 GMT by HMRC Admin 32
Hi Dean,

Dual control cars do not count as business cars for plant and machinery under capital allowances. Please refer to links below on what you can claim.

Claim capital allowances

CA23510 - Plant and Machinery Allowances (PMA): cars: outline - meaning of ‘car’

Thank you.
Posted Wed, 17 Jan 2024 20:49:09 GMT by
Hi I’m a bit confused on what I can and can’t claim back through a Cash Basis for purchasing a Dual Control car. Can I claim the loan payments including all the interest as I read its interest only up to £500? Dave
Posted Mon, 22 Jan 2024 10:27:25 GMT by HMRC Admin 5
Hi David Smith

Please refer to Expenses if you're self-employed

Thank you
Posted Fri, 29 Mar 2024 21:53:56 GMT by Kendo65
Hi, I have a question regarding simplified tax. The annual investment allowance for driving school vehicles, can this claim be made in the self assessment simplified tax section as a detailed breakdown. Or would I have to use traditional accounting rules. Thanks in advance. Ken.
Posted Thu, 04 Apr 2024 11:30:34 GMT by HMRC Admin 25
Hi Kendo65,
You cannot use the simplified version for car expenses on a driving instuctor car.
Please see guidance here:
BIM75005 - Simplified expenses: expenditure on motor vehicles
Thank you. 

Posted Wed, 17 Apr 2024 15:58:58 GMT by Janet Lambert
I'm getting confused with conflicting information.... On this thread, 11 months ago, John Clark asked about a dual controlled car qualifying for 100% Annual Investment Allowance. Admin 25 said it could be claimed as a business cost and gave the link to Capital Allowances. 8 months ago, someone asked the same thing for a second hand dual control car and was told by Admin 20 that as it was considered plant and machinery, yes, AIA Could be could be claimed. They provided a link to Plant and Machinery. However, following that link, it says "Do not treat the following vehicles as cars for PMA purposes: Cars used by a driving school and fitted with dual control mechanisms (Bourne v Auto School of Motoring (Norwich) Ltd 42TC217)" 3 months ago, Admin 32, advises that dual controlled cars are not classed as plant and machinery And so to my question..... I have purchased a new electric vehicle (using a loan) which I use 90% of the time as a driving school car (dual controlled). My understanding is that it is not plant and machinery, so I can't claim capital allowances on it. a) is Capital Allowance the same as Annual Investment Allowance? b) If I claim 100% (90%) in the first year, it will put me into a large negative profit and I'll lose personal allowance, so can I claim 18% over the next 5 years? Many thanks.
Posted Tue, 23 Apr 2024 14:33:10 GMT by HMRC Admin 5
Hi Smircat1

They are slighlty different, and you are correct in that AIA is not available. You can opt for written down - Work out your writing down allowances

Thank you

You must be signed in to post in this forum.