Classification and duplicate claims
The 2019 sheet warns against investment-holding companies claiming the trade-based renovation deduction, exceeding the expenditure cap or treating furniture as qualifying renovation. It distinguishes capital allowances for movable items such as cabinets, shelves and blinds from qualifying renovation expenditure. Conversely, qualifying renovation costs should not simply be claimed as plant. These examples highlight the need to classify each invoice item instead of applying one treatment to the contractor’s entire bill.
Historical terminology and updated rules
The document also says the claim cannot be deferred and that disposal of renovation works does not produce the balancing adjustment used for plant. Its section 14Q terminology and general exclusion of design and professional fees reflect the older regime. The current provision is section 14N, and qualifying non-structural design and professional fees can be included from YA 2025. The January 2026 eighth-edition guide also introduces fixed three-year expenditure blocks. Read this historical checklist with those updates before preparing a current claim.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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