Wear and tear allowance

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anonymouse
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On this website http://www.hmrc.gov.uk/manuals/pimmanual/pim3200.htm I have read that fridges and cookers come within the allowance. However, there is limited advice, and I am wondering if fitted (or built-in) ovens come within the allowance. I have read they can count as repairs to the building. Also, does PAT testing and gas testing come within the allowance, or can this be claimed separately.
02/07/2012 00:00

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