HMRC publish guidance on claiming enhanced SBAs in Freeports

Released 12 November 2021

HMRC have published guidance to help businesses check whether they can claim enhanced structures and buildings allowances (SBAs) relief in Freeport tax sites.

The relief can be claimed for qualifying expenditure incurred from the date a Freeport tax site is designated until 30 September 2026.

View the guidance.

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