This month's exclusive Accountancy Daily CPD module provides a refresher course on the conditions for claiming annual investment allowance (AIA)

This module will enable you to:

• understand the conditions for claiming annual investment allowance and how it is given;
• calculate the maximum amount that may be claimed;
• identify the excluded expenditure where AIA cannot be claimed; and
• understand when and how a restriction applies.

This CPD module takes 15 minutes to complete and is followed by a short quiz to ensure thorough learning. There are also detailed course notes to ensure a full learning experience. Any CPD learning is also automatically added to Your CPD Tracker.

The CPD course has been prepared by Stephen Relf, senior tax writer at Croner-i.

Play the CPD module here.

If you're already a subscriber, you can log in to access this CPD module.