How much Annual Investment Allowance can my business claim?
The standard AIA limit is £1 million for a 12-month period. Shorter periods reduce the limit, and some businesses under common ownership or control must share an allowance.
These answers provide general information, not advice tailored to your circumstances. Rules can change and exceptions may apply — speak to the CASS team before making a tax, accounting or financial decision.
Check your available allowance
The standard Annual Investment Allowance is £1 million for a 12-month period. For a six-month period, the limit is normally £500,000. The allowance covers qualifying expenditure, rather than giving you £1 million of tax savings. You receive a new allowance for each period, but related-business rules can affect how much is available. Companies under common control may need to share an allowance. Similar restrictions can apply to some sole traders or partnerships running more than one business. Spending above the available limit may qualify for another allowance. CASS can check the accounting period, ownership arrangements and purchases already made before calculating what remains available.
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