UK Capital Allowances

Using capital allowances individuals and businesses owning commercial property can potentially reduce their UK income and corporation tax.

Capital allowances are a recognised part of the UK tax regime. Some of the rules on capital allowances are very complex even for accountants and general tax professionals. Claiming this relief appropriately requires a strong expertise across taxation, accounting, legal and valuation.

Our approach

We help business and individuals who own commercial properties to work out the amount of capital allowance they can claim. This is used by HMRC to measure depreciation (wear and tear) of an asset. Commercial property owners are allowed to claim capital allowances on plant & machinery within their commercial buildings.

The value of the tax saving depends upon the types and sizes of buildings being claimed upon as well as the effective tax rate of the legal owning entity. Any business or individual owning, building or refurbishing commercial property can gain significant value from claiming capital allowances to reduce its tax liability.

New builds, refurbishments and extensions

Whether paying for the construction of a new property, or refurbishing or extending an existing one, capital allowances can reduce your tax liability.

Existing commercial property portfolios

We perform full capital allowances reviews of existing commercial property portfolios in order to identify and deliver savings.

Our Services

Eton Rose Consulting can offer specialist capital allowances services to our clients including:

  • Commercial Landlords

  • Accountants

  • Commercial conveyancers & solicitors

  • Private Bankers & Wealth Managers

Capital allowances are typically relevant for buildings such as:

  • Office Buildings

  • Industrial Buildings

  • Hotels and pubs

  • Care homes and Supported living premises

  • GPs, dentist and physiotherapy practices

  • Retail units

  • Furnished Holiday Lets

We prepare and deliver fully disclosed capital allowances reports on commercial properties in a HMRC-compliant format.