Too complicated? It must be admitted that the above example contains some messy calculations. Another company may prefer to keep life simple and simply claim all interest and other financing costs linearly when payments are paid. In this example, this would result in a total deduction of £947.22 for the first 11 payments paid during the year (plus capital allowances on the purchase price). Non-legally competent companies and companies must, through tax declarations, assert rights to capital allowances. Please contact us before making investments for your business during a current billing period so that we can help you maximize the available AIA. For devices that you only want to keep for a short period of time, you can choose (by choice) whether you want to keep such assets outside the normal pool.