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

N
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.

E
Include Exclude

 All work of a capital nature carried out by your own  Assets acquired in taking over an existing
staff. This should cover the provision of any capital business or sold as part of a going concern.


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
IM
asset or item ranked as capital for taxation purposes, 

circumstances (eg fire) which have given rise to an
insurance claim.
 The total capital value of assets that you have bought
C
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
E

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

order to lease to others under finance leasing leasing agreements.

arrangements).  Rentals charged for assets leased by you through
 All additions, alterations, improvements and operational leasing facilities.
renovations which prolong the service life or increase  Assets outside the UK.
P

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
S

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.

171X1C
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 11 To 12
DST

This questionnaire covers total capital expenditure for:

 Vehicles and other transport equipment  Intangible produced assets
 New construction work  Other capital expenditure (equipment)

N
 Purchases of services associated with capital items  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 (€)).

E
2. CAPITAL EXPENDITURE ON VEHICLES AND OTHER TRANSPORT EQUIPMENT
PLEASE GIVE ALL VALUES TO THE NEAREST £ THOUSAND
a) VEHICLES

New cars
2911
IM
Please give the breakdown of expenditure on vehicles according to the following categories:
Category Total Value of
Acquisitions

,000 01
Total Value of Proceeds
From Disposals

NIP

2912 ,000 03 ,000 04

Second hand cars NIQ
C
Motor vehicles ,000 ,000
2913 05 06 NIQ
(for the transport of 10 or more people)

Goods vehicles (include vans, lorries, ,000 ,000

E

2914 07 08
NIQ
road tractors for semi-trailers)
Special purpose motor vehicles
(includes crane lorries, golf carts,
dumpers for off highway use and other 2915 ,000 09 ,000 10 NIQ
P

special purpose motor vehicles)

2920 ,000 13 ,000 14
Trailers and semi-trailers NIQ

b) OTHER VEHICLES AND TRANSPORT EQUIPMENT - (include ships, floating storage vessels, specialist floating
S

equipment, boats, locomotives, rolling stock, aircraft, spacecraft, motorcycles, bicycles and other transport equipment).

,000 110 ,000 111

Total (All other vehicles) NIQ
Please give details below 15

,000 ,000

,000 ,000

,000 ,000
MPQ

171X1D
 Explanatory Notes - New Construction Work

Acquisitions 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:

N
 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

E
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.

Exclude:
 Current repair and maintenance costs.
IM
 Spending on land purchased in connection with new construction work.
 Expenditure on dwellings.
C
E
P
S

171X1E
 PLEASE GIVE ALL VALUES TO THE NEAREST £ THOUSAND
3. NEW CONSTRUCTION WORK (see explanatory notes on facing page)
Category
Total Value of
Acquisitions
a) New construction work ,000 18
(excluding expenditure on dwellings) NIR

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

N
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.

E
Total Value of
Acquisitions
COMPUTER SERVICES (excluding software consultancy and supply)
(include hardware consultancy and installation and data processing 2620 ,000 19
consultancy) NIR

ARCHITECTURAL AND ENGINEERING SERVICES

IM
BUSINESS CONSULTANCY (Include legal, accounting, book keeping, 6900
auditing activities, tax consultancy, business and management consultancy)

7110 ,000
,000 20

21
NIR

NIR

7700 ,000 22
CONSTRUCTION SERVICES NIR
C
OTHER SERVICES TOTAL (please give details below) ,000 23
NIR
24

,000
E

,000
P

,000
MZA

5. INTANGIBLE PRODUCED ASSETS

S

(Exclude assets such as goodwill, patents, trademarks, licence fees or

copyrights)
a) VALUE OF COMPUTER SOFTWARE Total Value of
(Including software licence payments, all capitalised items of computer Acquisitions
software consultancy/supply whether bought in or produced on own
6200 ,000 25
account) NIR

,000 116
Of which computer software licence payments NIR

b) ENTERTAINMENT/LITERARY AND ARTISTIC ORIGINALS 5810 ,000 26 NIR

(Include films, publications, books - exclude artworks such as paintings)
,000 27
Total of intangible produced assets NIR

171X1F
 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.

N
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.

E
4. Metal bus shelters, scaffolding, steel huts, steelwork for bridges, viaducts and tunnels.

5.

6.
Central heating radiators and boilers.

IM
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).
C
E
P
S

171X1G
 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

N
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)

E
Please give the amount of expenditure in each of the categories:
Category Total Value of Total Value of Proceeds
Acquisitions From Disposals

Textiles and soft furnishings

(see note 1)
Plastic, glass and ceramic
products
1300
IM ,000 28 ,000 29
NIQ

2220 ,000 30 ,000 31

Plastic products (see note 2) NIQ
C
2310 ,000 32 ,000 33
Glass products (see note 2) NIQ
E

Ceramic goods (other than for 1340 34 35

,000 ,000
construction purposes - see note 3) NIQ

Fabricated metal products

EXCEPT machinery and
P

equipment

Metal structures and parts of 2511 ,000 112 ,000 113

structures (see note 4) NIQ
S

Metal containers, tanks and reservoirs

of capacity exceeding 300 litres 2529 36 37
,000 ,000
(see note 5) NIQ

Steam generators (except central 2530 38 39

,000 ,000
heating hot water boilers) NIQ

Cutlery/tools and general hardware 2570 40 41

,000 ,000
(see note 6) NIQ

Other fabricated metal products 2590 ,000 42 ,000 43

(see note 7) NIQ

Continued overleaf

171X1H
 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.

N
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.

E
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,

12.
IM
non-motorised pavement cleaners, centrifuges, distilling or rectifying plant for chemical industries etc.,
fire extinguishers, packing and wrapping machinery, weighing machinery.

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 64 - 75 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.
C
Item examples are: moulding machinery, robots, machinery for working soft rubber or plastics, printing
machinery.
E
P
S

171X1J
 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 Total Value of Total Value of Proceeds
Acquisitions From Disposals
General purpose machinery and
equipment

Machinery and equipment for the

production and use of mechanical

N
power excluding aircraft/vehicle and 2810 ,000 44 ,000 45
cycle engines (see note 8) NIQ

2821 ,000 46 ,000 47

Furnaces and furnace burners NIQ

E
Lifting and handling equipment 2822 ,000 48 ,000 49
(see note 9) NIQ

Machine tools and portable

hand-held power tools

Non-domestic cooling and

ventilation equipment (see note 10)
2849

2825
IM ,000

,000
60

114
,000

,000
61

115
NIQ

NIQ

Other general purpose machinery not

C
2829 62 63
,000 ,000
elsewhere classified (see note 11) NIQ

Special purpose machinery

E

Agricultural and forestry machinery 2830 64 65

,000 ,000
(inc. agricultural tractors) NIQ

2891 ,000 66 ,000 67

P

Machinery for metallurgy NIQ

Machinery for mining, quarrying 2892 68 69

,000 ,000
and construction NIQ
S

Machinery for food, beverage and 2893 70 71

,000 ,000
tobacco processing NIQ

Machinery for textile, apparel and

leather production (inc. sewing 2894 ,000 72 ,000 73
machines) NIQ

Machinery for paper and paperboard 2895 ,000 74 ,000 75

production NIQ

Other special purpose machinery 2899 ,000 76 ,000 77

(see note 12) NIQ

171X1K
 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

N
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).

E
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 5.

16. IM
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).
C
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.
E
P
S

171X1L
 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 Total Value of Total Value of Proceeds

Acquisitions From Disposals
Domestic Appliances

N
2750 ,000 78 ,000 79
Domestic appliances (see note 13) NIQ

Office machinery and computers

E
2823 ,000 80 ,000 81
Office machinery (see note 14) NIQ

Computers and other information

processing equipment (see note 15)

Electrical machinery and

apparatus
2620

IM ,000 82 ,000 83
NIQ

Electric motors, generators and

transformers excluding vehicle 2711 84 85
,000 ,000
generators and diode valves NIQ
C
Lighting equipment including arc lamp 2740 ,000 86 ,000 87
and road lighting NIQ
E

2790 88 89
,000 ,000
Other electrical equipment NIQ
(see note 16)
P

Radio, television and

communication equipment and
apparatus

Television/radio transmitters and

S

apparatus for line telephony - 2630 90 91

,000 ,000
including CCTV (see note 17) NIQ

Television and radio receivers, sound

or video recording or reproducing
apparatus and associated goods 2640 92 93
,000 ,000
(see note 18) NIQ

Continued overleaf

171X1M
 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

N
apparatus.

20. Optical microscopes; astronomical equipment; cameras (exclude television cameras); image
projectors, enlargers and enhancers.

E
21. Chairs and seats, office and shop furniture fixtures and fittings, kitchen furniture, other furniture eg
garden furniture and mattresses.

IM
C
E
P
S

171X1N
 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 Total Value of Total Value of Proceeds
Acquisitions From Disposals

Medical, precision and optical

instruments, watches and clocks

Medical and surgical equipment and 3250 94 95

N
,000 ,000
orthopaedic appliances NIQ

Instruments and appliances for

measuring, checking, testing, navigating
and other purposes, except industrial 2651 96 97

E
,000 ,000
process control equipment (see note 19) NIQ

3320 ,000 98 ,000 99

Industrial process control equipment NIQ

Optical instruments and photographic

equipment (see note 20)
Furniture
Furniture, including office and shop
furniture, fixtures and fittings
2670

3101
IM ,000 100

102
,000 101

103
NIQ

,000 ,000
(see note 21) NIQ
Other capital expenditure items
C
Total of other capital expenditure items ,000 104 ,000 105
not listed above (please give details NIQ
below)
106
E

,000 ,000

,000 ,000
P

,000 ,000
MPQ
S

7. LAGS IN PAYMENTS

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
107
i) vehicles NTU

108
ii) other capital equipment NTU

171X1P
8. TIME TAKEN TO COMPLETE THIS QUESTIONNAIRE
(Over and above normal accounting operations - this question is voluntary)

hrs 109
Number of hours NCJ

Plus

N
mins 117
Number of minutes NTU

9. ANY RELEVANT COMMENTS

E
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

IM 146
C
E

FGI
P

Name of person to be
contacted if necessary

Position in business
S

Name of company

Telephone no. Ext.

Fax no.

Signature. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Date. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Thank you for taking the time to complete these questions.

171X1Q