Wear and tear allowance
Tax Planning and Financial

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35 Posts
10 years ago

On this website http://www.hmrc.gov.uk/manuals/pimmanual/pim3200.htm I have read that fridges and cookers come within the allowance. However, there is limited advice, and I am wondering if fitted (or built-in) ovens come within the allowance. I have read they can count as repairs to the building. Also, does PAT testing and gas testing come within the allowance, or can this be claimed separately.

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