[NBwcs]

Just wondered whether you include the cost of replacement poles/pumps etc as a capital expense or just claimed for the whole cost. Tax guides are a big vague and  say you can claim 100% if cost are relatively small but dont quantify "small". Ive always put them down as a capital expeniture previously, but if others have interpreted differenty, i,ll start doing it the other way. Nightmare getting through to the tax office helpline today, cheers Nick

[Clive McDonald]

Mr understanding is that a capital expense lasts longer and costs more, but where does that put a £400 carbon pole that wears out in a year?

So long as you have some logic, and you are consistent, i think that any decision you make can be justified.

[williamx]

You can put poles and the like down to equipment and you can claim 100% upto £50000 without the need to write it down.

If though you sell this pole on later then you need to put what you sold if for as income.