1067 - Did you dispose of or take any of these items out of the business

If you disposed of or took any of the items out of the business please select 'Yes' from the drop-down menu otherwise, select 'No'.

This includes when you sell an item that you have claimed capital allowances on, or, if you no longer use an item for any business purposes at all.

If you acquired the asset under a hire purchase contract and cease to have the benefit of the contract without becoming the owner of the asset special rules apply to calculate the disposal value.

Go to www.hmrc.gov.uk/manuals/camanual/ca23330.htm