To write off small pools (with a balance of less than £1,000) and claim the allowance, first open the Capital Allowances grid.

SimpleStep mode

• SA100 – Your Work > Self Employment > Short/Full Form – Details > Capital Allowances
• SA800 – Trades or professions for (XXX) > Capital allowances for > CA – Asset Manager
• CT600 (Version 2 form) – CT600 Short/Full > Trade and professional income > Capital Allowances > CA Wizard
• CT600 (Version 3 form) – CT600 Core > Trade and professional income > Capital Allowances > CA Wizard

HMRC Forms mode

• SA100
• Short – Self Employment > Page 2 > Capital Allowances
• Full – Self Employment > Page 3 > Capital Allowances
• SA800 – page 3 > CA – Asset Manager
• CT600
• Short – CT600 > Short > Page 3 and click on the button for Add/Edit Capital Allowance Entries
• Full – CT600 > Full > Page 6 and Click on the button for Add/Edit Capital Allowance Entries.
• Core – CT600 Core > Page 8 and Click on the button for Add/Edit Capital Allowance Entries.

Then follow these steps:

1. Select £1,000 or less, write off.
2. Enter the total amount that you want to claim.