Business Premises Renovation Allowance

Business Premises Renovation Allowance

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How do you show BPRA in the accounts of a limited company?

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By Tim Robinson
13th Mar 2015 10:09

It's a tax allowance...

BPRA is a tax allowance so it doesn't 'show' in a set of company accounts, though its effects will impact the corporation tax charge for the year, so you may wish to make a narrative disclosure in the corporation tax note.

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