Capital Expenditure
The amounts entered should include the purchase costs and disposal proceeds of fixed assets, together with any other amounts treated as capital items for taxation purposes.
Do not deduct any amounts received in grants (including lottery grants), and/or allowances from government sources, statutory bodies or local authorities.
Do not make allowances for depreciation.
Value should include non-deductible VAT but exclude deductible VAT.
Include
Exclude
Assets acquired in taking over an existing business or sold as part of a going concern.
Asset transfers between companies (except where the asset value is considered to be a 'new' acquisition or disposal within the company accounts). Items of a capital nature acquired for re-sale rather than for use within business, eg stocks of vehicles held by motor traders.
Assets like goodwill, patents, trademarks or licence fees. The proceeds from an insurance claim against the loss of fixed assets.
The capital value of any assets acquired by your business but leased out to others under finance leasing agreements.
Rentals charged for assets leased by you through operational leasing facilities.
Assets outside the UK.
S
P
E
C
IM
All work of a capital nature carried out by your own staff. This should cover the provision of any capital asset or item ranked as capital for taxation purposes, including computer software. The relevant labour costs and the cost of purchases consumed in the work should be included.
Expenditure on replacing assets destroyed in circumstances (eg fire) which have given rise to an insurance claim.
The total capital value of assets that you have bought on hire purchase or acquired (as lessee) under a finance leasing arrangement in the period covered by the return, but not interest and instalment payments.
Expenditure on assets acquired for hiring, renting and other leasing purposes (but not assets acquired in order to lease to others under finance leasing arrangements). All additions, alterations, improvements and renovations which prolong the service life or increase the productive capacity of existing capital items.
Capital expenditure at any site belonging to the business where operations have not yet begun.
Expenditure incurred during the period on additions to capital assets, which is temporarily being carried forward under other headings, eg work in progress on capital assets in course of construction, or deposits or other payments on account of capital assets in process of acquisition.
Plant spares, jigs, dies, patterns, moulds, loose tools and/or special tools.
E
N
If you are a contributor to the Quarterly Capital Expenditure Inquiry, this questionnaire should be completed on the same basis i.e. the total of the data on the four quarterly Capex questionnaires should add to the total on this questionnaire. If it does not, please briefly say why in the comments box on the back page of this questionnaire.
171X1C
Please read the notes before completing this questionnaire:
1.
PERIOD COVERED BY THE RETURN.
Your return should cover the calendar year 2014 or the nearest 12 month period for which figures are available. (If no figures are available for the calendar year, the return may cover a business year, ending on any date from 6 April 2014 to 5 April 2015).
Day
Month
Year
Day
Month
Year
From
To
11
12
DST
This questionnaire covers total capital expenditure for:
Intangible produced assets
Other capital expenditure (equipment)
Lags in payment for capital items
N
Vehicles and other transport equipment
New construction work
Purchases of services associated with capital items
2.
E
Items to be included in this questionnaire should last longer than one year and have a value that exceeds
£500 (or the equivalent in Euros (€)).
CAPITAL EXPENDITURE ON VEHICLES AND OTHER TRANSPORT EQUIPMENT
PLEASE GIVE ALL VALUES TO THE NEAREST £ THOUSAND
VEHICLES
IM
a)
Please give the breakdown of expenditure on vehicles according to the following
