Qualifying Assets Under CITA_ Capital Allowances: what’s included—and what fails audit?

Let’s break down “qualifying assets” under CITA and how capital allowances work in practice. If you’ve ever wondered whether certificates, depreciation rules, or asset classification will stand up during an audit, this video is for you.

We also cover how CITA certificate requirements tie into claim support, plus the common compliance risks auditors look for—especially around mixed-use assets, timing of expenditure, and documentation gaps. You’ll leave with a clearer way to review your fixed asset registers and evidence before you file.

⏱ Chapters (add your timestamps)

0:00 Qualifying Assets Under CITA_ capital allowance scope

0:00 CITA certificates: what documents must support claims

0:00 Capital allowance audit risks and ev ...