To enter a balancing charge/allowance for an asset that you've written off in a previous year, follow these steps:

1. Add a new asset.
2. Choose the type of asset (whichever pool the asset was initially entered in).
3. Enter the date of acquisition or any date in a prior accounting period.
4. Tick Asset was disposed of in this period.
5. Enter the disposal proceeds.
6. Go to the calculation grid.
7. Enter the balancing charge/allowance.

For further information on how to create new assets, see our Knowledge Base article How do I write off small pools in the Capital Allowances grid?