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CCH Software User Documentation

Know How

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You can use this to claim Capital Allowances on Know How acquired on or before 31 March 2002.

 

The Know-how input screen is located in the Data Navigator under Trading Income, Trade name, Capital Allowances, Other, Know - How

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The Tax written down value brought forward is a manual entry for the first accounting period.  In subsequent accounting periods it is taken from the Tax written down value carried forward from the previous accounting period.  If any amendment is required then use the Tax written down value brought forward override.

To disclaim any written down allowance, enter the amount to disclaim in the WDA disclaimed field.

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