Capital Allowances

Why Claim Capital Allowances?

We can help you identify expenditure eligible for allowances which have previously been unclaimed. Capital allowances are a valuable form of tax relief available to anyone incurring capital expenditure when buying, selling, building or renovating commercial property.

Identifying the actual plant and machinery will be the only way to obtain relief for most property expenditure. There is no fee for our team’s work if our specialists decide that a claim is not viable. You do not pay anything until the successful claim is processed by HMRC.


Specialist input is needed to identify the maximum amount of expenditure qualifying for relief.

QA specialises in providing additional accountancy services, traditionally working alongside your accountant to obtain maximum tax savings.

Capital Allowances

What Types Of Commercial Property Can Obtain Capital Allowances?

Almost all – it’s worth a free review even if allowances are not available

Here are a few examples:

  • Leisure: hotels, public houses, restaurants, cafes, sports facilities, caravan holiday and residential home parks
  • Retail: retail stores, shopping malls, shops
  • Office: office buildings, serviced offices
  • Industrial property: office/warehouses, garages, distribution centres, windmills, factories
  • Healthcare: medical centres, hospitals, nursing homes

What about acquisitions, new buildings, extensions, refurbishments?

  • Each type of project has opportunities
  • There are Government incentives designed to encourage businesses to invest – enhanced allowances are available for assets which fit within well defined criteria
  • These were introduced as an encouragement for all businesses

Frequently Asked Questions

  1. There is no fee for our team’s work if our specialists decide that a claim is not viable.

    You do not pay anything until the successful claim is processed by HMRC.

  2. We will need copies of your accounts and information to ascertain claims already made. These will usually be readily available from your main accountant. Depending on your circumstances, we may ask for details of the purchase, which your solicitor will provide, or of major project work.

  3. This is a specialised area, combining the expertise of tax accountancy, legal expertise and surveying skills. A mix of these skills is not to be expected with a mainstream accountant.

  4. All owners of commercial property should ask for a free review.
    Whether you wish to act on our advice and make a claim on your behalf is entirely your decision.

    Most commercial property owners will benefit, either currently or on sale.

  5. The big question, and one which depends on so many variables – size of the property, what it is used for, the rate of tax being paid – each of these has an effect on the ultimate benefit to yourself.

    Some time ago we made a decision that we would not advise pursuing any claim under £20,000 but asking around the office we can’t recall making a claim for less than £50,000 in the last ten years.

    If the claim is not in your interest, we will advise you not to proceed, but, of course, it’s ultimately your decision.

  6. No, this is not a loophole. It is an entitlement permitted by the government to encourage business to invest.

    The growth of all businesses will aid the economy as a whole.

  7. It is essential for a surveyor to visit to ensure a claim is made on a fair apportionment of your total expenditure and to ensure no fittings within the property are omitted. The costs incurred in having your property surveyed are borne by ourselves.

  8. No.
    Your refund or tax reduction represents an amount, which would otherwise be payable to HMRC.
    It is not part of your taxable income.

  9. No.
    We will deal with all aspects of the valuation and all correspondence with both your main accountant and HMRC.
    We would, however ask that a member of your staff accompanies us around your premises when our surveyor pays a visit.

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