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  • Member PM.Dip
  • Practice Licence
  • 4 posts
  • # 118596

I have a question re: capital allowances on cars nad hope you will be able to help me.
My client is a self employed taxi driver. His car broke down in May 2018 and he scrapped it for free. He did not buy another car, he just uses his wife's car since then.
The previous accountant did not write the car off in tax year 2018/19, instead he wrote the capital allowances down in tax return saying he would write the car off in next year when my client might earn more money. 
I assume that the car was in single asset pool as the accountant took away 1% of personal use from CA. On HMRC website states that the car should have been written off in the year it was scrapped.
How should I proceed now?
Is it possible to write the car off this tax year without amending the previous tax year return?
Thank you,

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