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Small pool WDA

Small pool WDA

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Client has general pool and special rate pool. General pool balance before WDA is less than £200 and I want to claim 100% under the small pool rule, rather than mess about carrying forward a small balance year on year.

Just want to double check that the £1,000 limit relates to the pool in question, ie the General pool only. The special rate pool has balance of £30,000+ so would only claim the normal WDA for that pool.

My gut feel is to claim small pool write off in general pool and claim WDA as normal in special pool, but it's Friday afternoon and I just want to be sure.

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By BKD
27th Sep 2013 15:54

The small pool WDA ...

... applies to each pool separately. So your analysis is correct.

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