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23 July 2025

For the 2025 tax year, businesses should record Investment Boost in their income tax returns in the same way as depreciation. 

This is because income tax returns have already been published, and many have already been filed.

We are currently working on how businesses should record these amounts for the 2026 and future tax years. 

We will provide more guidance when details are finalised.

Roles

Last updated: 23 Jul 2025
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