Capital allowances for offices
Wiring, plumbing, air conditioning, lifts and Cat A or Cat B fit-outs. We typically find 25% of the purchase price.
Office owners often overlook the relief built into their buildings. Plant, machinery and integral features such as wiring, plumbing and air conditioning make up a large share of what an office costs.
We typically find 25% of the original purchase price. On a £400,000 office that is around £100,000 of allowances, worth roughly £40,000 to a higher-rate taxpayer. A recent council-owned office bought for £320,000 with £120,000 of improvements produced £144,300 of allowances and a tax saving of £27,417 for the company owner, all claimed in one year through the AIA.
Any owner of commercial property who pays UK tax can claim. Claims typically take about six weeks from first meeting to relief.
What qualifies
Legislation that matters
In April 2026 the Supreme Court ruled that expenditure “on” the provision of plant needs a close connection to the plant itself. Design and professional fees on fit-outs now need careful apportionment, not a blanket uplift.
Where a landlord contributes to a tenant’s fit-out, or a tenant pays for landlord’s fixtures, allowances follow the person who bears the cost. Lease negotiations should settle who claims what.
Flats above offices or shops are excluded by the dwelling-house rule, but the commercial floors and the common parts serving them are not. Mixed-use claims need the building divided properly.
Recent offices claims
The UK’s leading capital allowance specialists
Embedded allowances need a property survey, a valuation and specialist tax knowledge. Most accountancy firms claim invoiced items such as furniture and computers, but don’t have the surveying resource to identify fixtures built into the fabric of a building.
Allowances are not deducted from the cost of the asset when calculating a gain (s41 TCGA 1992), so a claim cannot create or increase a chargeable gain. They can restrict a capital loss, and on a sale the s198 election decides what passes to the buyer, so plan it into the transaction.
Every claim is documented to stand up to scrutiny, and we support you throughout any HMRC enquiry. To date every report we have submitted has been approved.
No. If we can’t identify previously unclaimed allowances, there is no fee. Full fee terms are set out in our engagement letter.
Two minutes, no obligation, and no fee if we can’t identify previously unclaimed allowances.
