2012/2013 AIA Reduction 14 Nov 2011 Gemma Latest News, Rates and Allowances No comment From 6 April 2012, for unincorporated businesses, the Annual Investment Allowance will be reduced to £25,000. Related posts: Employed and Self Employed Compulsory Online Filing for VAT New HMRC Power for Non Payment of PAYE Standard PAYE 2012/2013 Coding Notice