Foreign Income/UK Property/Self Employed full/short 01 - The Structures and Buildings Allowance

If you're eligible to claim the new Structures and Buildings Allowance (SBA), put the amount of the claim in this box.

If you're claiming for the first time in respect of an amount of qualifying expenditure, use the 'Any other information' section, to record the:

• date the building first came into qualifying use or if later, the date the qualifying expenditure was incurred
• total amount of qualifying expenditure incurred

To check if and how much you can claim, go to Claiming capital allowances for structures and buildings.