S P E C I M E N. Capital Expenditure

Transcription

1 Capital Expenditure The amounts entered should include the purchase costs and disposal proceeds of fixed assets, together with any other amounts treated as capital items for taxation purposes. Do not deduct any amounts received in grants (including lottery grants), and/or allowances from government sources, statutory bodies or local authorities. Do not make allowances for depreciation. Value should include non-deductible VAT but exclude deductible VAT. If you are a contributor to the Quarterly Capital Expenditure Inquiry, this questionnaire should be completed on the same basis i.e. the total of the data on the four quarterly Capex questionnaires should add to the total on this questionnaire. If it does not, please briefly say why in the comments box on the back page of this questionnaire. Include All work of a capital nature carried out by your own staff. This should cover the provision of any capital asset or item ranked as capital for taxation purposes, including computer software. The relevant labour costs and the cost of purchases consumed in the work should be included. Expenditure on replacing assets destroyed in circumstances (eg fire) which have given rise to an insurance claim. The total capital value of assets that you have bought on hire purchase or acquired (as lessee) under a finance leasing arrangement in the period covered by the return, but not interest and instalment payments. Expenditure on assets acquired for hiring, renting and other leasing purposes (but not assets acquired in order to lease to others under finance leasing arrangements). All additions, alterations, improvements and renovations which prolong the service life or increase the productive capacity of existing capital items. Capital expenditure at any site belonging to the business where operations have not yet begun. Expenditure incurred during the period on additions to capital assets, which is temporarily being carried forward under other headings, eg work in progress on capital assets in course of construction, or deposits or other payments on account of capital assets in process of acquisition. Plant spares, jigs, dies, patterns, moulds, loose tools and/or special tools. Exclude Assets acquired in taking over an existing business or sold as part of a going concern. Asset transfers between companies (except where the asset value is considered to be a 'new' acquisition or disposal within the company accounts). Items of a capital nature acquired for re-sale rather than for use within business, eg stocks of vehicles held by motor traders. Assets like goodwill, patents, trademarks or licence fees. The proceeds from an insurance claim against the loss of fixed assets. The capital value of any assets acquired by your business but leased out to others under finance leasing agreements. Rentals charged for assets leased by you through operational leasing facilities. Assets outside the UK. 171X1C

2 Please read the notes before completing this questionnaire: 1. PERIOD COVERED BY THE RETURN. Your return should cover the calendar year 2014 or the nearest 12 month period for which figures are available. (If no figures are available for the calendar year, the return may cover a business year, ending on any date from 6 April 2014 to 5 April 2015). Day Month Year Day Month Year From This questionnaire covers total capital expenditure for: Vehicles and other transport equipment New construction work Purchases of services associated with capital items 11 To 12 Intangible produced assets Other capital expenditure (equipment) Lags in payment for capital items Items to be included in this questionnaire should last longer than one year and have a value that exceeds 500 (or the equivalent in Euros ( )). 2. CAPITAL EXPENDITURE ON VEHICLES AND OTHER TRANSPORT EQUIPMENT PLEASE GIVE ALL VALUES TO THE NEAREST THOUSAND a) VEHICLES Please give the breakdown of expenditure on vehicles according to the following categories: New cars Second hand cars Category Proceeds From Disposals Motor vehicles (for the transport of 10 or more people) 2913 Goods vehicles (include vans, lorries, road tractors for semi-trailers) Special purpose motor vehicles (includes crane lorries, golf carts, dumpers for off highway use and other special purpose motor vehicles) Trailers and semi-trailers b) OTHER VEHICLES AND TRANSPORT EQUIPMENT - (include ships, floating storage vessels, specialist floating equipment, boats, locomotives, rolling stock, aircraft, spacecraft, motorcycles, bicycles and other transport equipment). Total (All other vehicles) Please give details below DST NIP MPQ 171X1D

3 Explanatory Notes - New Construction Work of new construction work Include expenditure on new construction work contracted by you, whether directly with the constructors or arranged by property developers. This covers the construction of new buildings (excluding dwellings) and extensions and improvements to existing buildings. The cost of site preparation and other civil engineering work should be included but the cost of land should be excluded. Include: Exclude: Permanent installations such as water supply, central heating, air conditioning, lighting, lifts etc. Construction expenditure on structures such as oil wells (drilling), operational mines, pipe lines, power transmission lines, gas pipes, railway lines, port installations, roads, bridges, viaducts, drains, cable networks etc. Other site improvements such as clearance of forests, levelling, draining of marshes etc. Associated architects' and surveyors' fees and any legal charges, stamp duties, agents' commissions, etc. Current repair and maintenance costs. Spending on land purchased in connection with new construction work. Expenditure on dwellings. 171X1E

4 PLEASE GIVE ALL VALUES TO THE NEAREST THOUSAND 3. NEW CONSTRUCTION WORK (see explanatory notes on facing page) Category a) New construction work (excluding expenditure on dwellings) 4. PURCHASE OF SERVICES ASSOCIATED WITH BUILDINGS AND OTHER CAPITAL EXPENDITURE a) If your company does not capitalise expenditure on services go straight to question 5 b) If your company does capitalise expenditure on services, and the value can be separated from expenditure on other capital items enter the value of the service(s) below; enter the value of any capital item(s) in the appropriate category/ies in question 6. If the figures cannot be separated, proceed to question 5. Enter the totals in question 6. COMPUTER SERVICES (excluding software consultancy and supply) (include hardware consultancy and installation and data processing consultancy) BUSINESS CONSULTANCY (Include legal, accounting, book keeping, 6900 auditing activities, tax consultancy, business and management consultancy) ARCHITECTURAL AND ENGINEERING SERVICES 7110 CONSTRUCTION SERVICES OTHER SERVICES TOTAL (please give details below) INTANGIBLE PRODUCED ASSETS (Exclude assets such as goodwill, patents, trademarks, licence fees or copyrights) a) VALUE OF COMPUTER SOFTWARE (Including software licence payments, all capitalised items of computer software consultancy/supply whether bought in or produced on own account) MZA Of which computer software licence payments 116 b) ENTERTAINMENT/LITERARY AND ARTISTIC ORIGINALS (Include films, publications, books - exclude artworks such as paintings) Total of intangible produced assets X1F

5 Explanatory Notes - for categories textiles, furnishings, plastic/glass products, fabricated metal products, machinery and equipment, domestic appliances, office machinery and computers; electrical machinery and apparatus; radio, television and communication equipment and apparatus; medical, precision and optical instruments, furniture etc. For the relevant sections please include: 1. Cushions, pillows, curtains, furniture covers, blankets, parachutes, quilts, tents, tarpaulins, carpets, rugs, floor tiles made of wool, cotton or man made fibres, jute, coir and other hard fibres. 2. Crates, bottles, cases, sacks, containers and bags made of plastic, hollow glass including bottles and drinking glasses and technical glassware. 3. Ceramic household and ornamental articles. 4. Metal bus shelters, scaffolding, steel huts, steelwork for bridges, viaducts and tunnels. 5. Central heating radiators and boilers. 6. Cutlery/tools and general hardware - include hand tools such as saws, vices and clamps. Exclude power tools. 7. Metal safety headgear. Include containers <300 litres, sign plates, soldering equipment, small metal goods for office use (eg safes and strong boxes). 171X1G

6 PLEASE GIVE ALL VALUES TO THE NEAREST THOUSAND 6. OTHER CAPITAL EXPENDITURE (EQUIPMENT) These questions cover plant, machinery, fixtures and fittings and all other capital items (eg office machinery, furniture, mechanical handling equipment and mobile powered equipment such as earth movers, excavators, levellers). Include: All acquisitions and proceeds from disposals charged to capital account Any other amounts treated as capital items for taxation purposes Services and capital items that could not be separated in question 4 should be entered here. If there is more than one capital item involved with the service/s, please enter the complete amount in the item category you estimate as having the highest expenditure. Exclude: Any associated payments for services provided (these should be included in question 4) New construction work (this should be included in question 3) Please give the amount of expenditure in each of the categories: Category Textiles and soft furnishings (see note 1) Plastic, glass and ceramic products Plastic products (see note 2) Glass products (see note 2) Ceramic goods (other than for construction purposes - see note 3) Fabricated metal products EXCEPT machinery and equipment Metal structures and parts of structures (see note 4) Metal containers, tanks and reservoirs of capacity exceeding 300 litres (see note 5) Proceeds From Disposals Steam generators (except central heating hot water boilers) Cutlery/tools and general hardware (see note 6) Other fabricated metal products (see note 7) Continued overleaf 171X1H

7 Explanatory Notes (continued)- for categories textiles, furnishings, plastic/glass products, fabricated metal products, machinery and equipment, domestic appliances, office machinery and computers; electrical machinery and apparatus; radio, television and communication equipment and apparatus; medical, precision and optical instruments, furniture etc. For the relevant sections please include: 8. Includes pumps and compressors, taps, valves, bearings, gears, gearing and driving elements. 9. Hand operated or power driven lifting/handling loading or unloading machinery. Also includes cranes, pulley tackle, forklift trucks and industrial robots designed for lifting/manipulating. 10. Refrigeration or freezing industrial equipment, air conditioning, heat exchanges. 11. This section covers all other general-purpose machinery - i.e. machinery that is used across a range of industries/services. Examples are automatic goods, vending machines, pressure washers, non-motorised pavement cleaners, centrifuges, distilling or rectifying plant for chemical industries etc., fire extinguishers, packing and wrapping machinery, weighing machinery. 12. This section includes all other special purpose machinery, i.e. machinery specifically for use in one industry only. Machinery used in any activity not covered in should be included in this section, but exclude industrial process control equipment (98-99) and medical, precision and optical instruments. Examples of activities are chemicals, vehicle and domestic appliances manufacture. Item examples are: moulding machinery, robots, machinery for working soft rubber or plastics, printing machinery. 171X1J

8 PLEASE GIVE ALL VALUES TO THE NEAREST THOUSAND OTHER CAPITAL EXPENDITURE (EQUIPMENT) continued Please give the amount of expenditure in each of the categories: Category General purpose machinery and equipment Machinery and equipment for the production and use of mechanical power excluding aircraft/vehicle and cycle engines (see note 8) Furnaces and furnace burners Lifting and handling equipment (see note 9) Machine tools and portable hand-held power tools Non-domestic cooling and ventilation equipment (see note 10) Other general purpose machinery not elsewhere classified (see note 11) Special purpose machinery Agricultural and forestry machinery (inc. agricultural tractors) Machinery for metallurgy Machinery for mining, quarrying and construction Machinery for food, beverage and tobacco processing Proceeds From Disposals Machinery for textile, apparel and leather production (inc. sewing machines) Machinery for paper and paperboard production Other special purpose machinery (see note 12) X1K

9 Explanatory Notes (continued) - for categories textiles, furnishings, plastic/glass products, fabricated metal products, machinery and equipment, domestic appliances, office machinery and computers; electrical machinery and apparatus; radio, television and communication equipment and apparatus; medical, precision and optical instruments, furniture etc. For the relevant section please include: 13. Refrigerators, freezers, vacuum cleaners, floor polishers, waste disposal, electric water and space heaters, cooking appliances, coffee or tea makers. Exclude sewing machines. 14. Manual or electric typewriters, word processing machines, calculating machines, cash registers/ electronic tills, banknote dispensers. Exclude computers (see box 82-83). 15. Microcomputers, printers, terminals, optical and magnetic readers (including operating systems and software bundled with micro-computers purchased). Exclude purpose written software systems, these should be included in question Electrical signalling, safety or traffic control equipment, (eg for motorways, railways or airports); diverse electrical sound or visual signalling equipment. 17. Telephones, fax machines, automatic and non-automatic switchboards/exchanges and telex/teleprinter apparatus. Television cameras, transmission and reception apparatus for radio broadcasting and radiotelephony (eg burglar and fire alarms). 18. Video monitors and projectors, camcorders, radio broadcasting receivers, magnetic tape recorders, telephone answering machines, CD cassette and record players, microphones, loudspeakers, paging devices. Include furniture specially designed as parts of radios, TV-sets, loudspeakers etc. 171X1L

10 PLEASE GIVE ALL VALUES TO THE NEAREST THOUSAND OTHER CAPITAL EXPENDITURE (EQUIPMENT) continued Please give the amount of expenditure in each of the categories: Category Domestic Appliances Domestic appliances (see note 13) Office machinery and computers Office machinery (see note 14) Computers and other information processing equipment (see note 15) Electrical machinery and apparatus Electric motors, generators and transformers excluding vehicle generators and diode valves Lighting equipment including arc lamp and road lighting Other electrical equipment (see note 16) Radio, television and communication equipment and apparatus Television/radio transmitters and apparatus for line telephony - including CCTV (see note 17) Television and radio receivers, sound or video recording or reproducing apparatus and associated goods (see note 18) Proceeds From Disposals Continued overleaf 171X1M

11 Explanatory Notes (continued) - for categories textiles, furnishings, plastic/glass products, fabricated metal products, machinery and equipment, domestic appliances, office machinery and computers; electrical machinery and apparatus; radio, television and communication equipment and apparatus; medical, precision and optical instruments, furniture etc. For the relevant section please include: 19. Design and assembly of automated production plant, handling devices and centralised controlling apparatus. 20. Optical microscopes; astronomical equipment; cameras (exclude television cameras); image projectors, enlargers and enhancers. 21. Chairs and seats, office and shop furniture fixtures and fittings, kitchen furniture, other furniture eg garden furniture and mattresses. 171X1N

12 PLEASE GIVE ALL VALUES TO THE NEAREST THOUSAND OTHER CAPITAL EXPENDITURE (EQUIPMENT) continued Please give the amount of expenditure in each of the categories: Category Proceeds From Disposals Medical, precision and optical instruments, watches and clocks Medical and surgical equipment and orthopaedic appliances Instruments and appliances for measuring, checking, testing, navigating and other purposes, except industrial process control equipment (see note 19) Industrial process control equipment Optical instruments and photographic equipment (see note 20) Furniture Furniture, including office and shop furniture, fixtures and fittings (see note 21) Other capital expenditure items Total of other capital expenditure items not listed above (please give details below) 7. LAGS IN PAYMENTS MPQ If the purchase prices agreed with your suppliers are those prevailing at the time of order please estimate below the average length of time, to the nearest month, between the order of capital items and their capitalisation i.e. the time between placing the order and receiving the items. If unable to do so please give a brief explanation in the comments box at question 9 and then go back to question 8. Number of months i) vehicles 107 NTU ii) other capital equipment 108 NTU 171X1P

13 8. TIME TAKEN TO COMPLETE THIS QUESTIONNAIRE (Over and above normal accounting operations - this question is voluntary) Number of hours Plus 9. ANY RELEVANT COMMENTS Please use this box if you wish to make any comments regarding the information provided on this return. Please include details of any significant impacts upon your data resulting from changes in the accounting approaches you have taken, e.g. moving from UK accounting standards (UK GAAP) to International Accounting Standards (IAS/IFRS) Please use BLOCK CAPITALS Name of person to be contacted if necessary Position in business Name of company Telephone no. Number of minutes hrs mins Ext. 146 NCJ NTU FGI Fax no. Signature Date Thank you for taking the time to complete these questions. 171X1Q