Capital allowances pool calculator
Work out writing-down allowances for main and special-rate pools after an eligible Annual Investment Allowance claim.
Before you start: Use a full 12-month period entirely after April 2026: 14% for the main pool and 6% for the special pool. Enter qualifying values after disposals and check your AIA eligibility. The calculator assumes the full £1 million AIA cap is available. It leaves out cars, full expensing, first-year reliefs, private use, short periods, balancing charges and mixed-period rates.
Enter your figures
Your calculation
| AIA used in this estimate | £30,000.00 |
|---|---|
| Writing-down allowances | £4,200.00 |
| Total allowances | £34,200.00 |
| Pools carried forward | £25,800.00 |
Check your result
Results update as you type. Check the figures against your records and read the limits above. The calculator cannot tell you whether you qualify for a tax relief or complete a tax return for you.
Official guidance
Read the rules for this calculation. Source checked 23 October 2026. Amounts are in pounds. Rates are for 2026/27 unless the page gives a different date.
Useful tools and help
See the Corporation Tax calculator.