Balancing Charges on Van with Personal Use Query

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Hello, if a personal use percentage was deducted from the price of the van before claiming as AIA, how does this effect the tax written down value? In terms of working out the balancing charge (the van has now been sold) do I use the 100% price the van was bought for? or the 75% business use price - that was claimed in full as AIA 2 years ago?

Many thanks for your help.

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Out of my mind
By runningmate
29th Dec 2016 11:06

Van purchased for £1,000 two years ago, with 25% private use.

AIA £1,000 - 25% private use = £750.

Remaining WDV = £nil

Van sold now for £600.

Balancing charge £600 - £nil - 25% private use = £450.

RM

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