New Investment Boost keypoint on IR10

We have updated the Financial statements summary - IR10 to include a new Investment Boost keypoint for the 2026 income tax year and later years.

Businesses must now record the total value of assets they have claimed Investment Boost for in Box 60 ‘Total value of Investment Boost asset(s) being claimed’. This should not include amounts for private use.

Businesses still need to include the total amount of Investment Boost claimed in Box 52 ‘Tax depreciation’.

We have updated the IR10 guide.

Complete a Financial statements summary - IR10