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This guidance note examines when and how CGS adjustments are made and the duration of the CGS adjustment period.

For an overview of the CGS more broadly, see the Capital goods scheme (CGS) ― overview guidance note.

For details of how to apply the CGS when assets are disposed of, and other common areas of difficulty see the Capital goods scheme (CGS) ― dealing with the disposal of assets and other areas of difficulty guidance note

In-depth commentary on the CGS can be found in De Voil Indirect Tax Service V3.470.

In the Spring 2025 Tax Update, the government announced that it will simplify the Capital Goods Scheme by introducing the removal of computers from the assets covered by the scheme and increasing the capital expenditure value of land, buildings and civil engineering work to £600,000 (exclusive of VAT). This simplification will reduce the number of capital assets that would fall within the Capital Goods Scheme, therefore reducing the administrative burden on small businesses. The date of implementation of this