HMRC Admin 18

Hi,

`Cash basis’ is a way to work out your income and expenses for your Self Assessment tax return, if you’re a sole trader or partner.  You can use the cash basis and claim capital allowances, provided that you do not use simplied expenses.  If you use the simplified expenses scheme, you cannot claim purchases as capital allowances.  

The guidance at Cash basis also provides a link to simplified expenses.

Thank you.