James Nazir & Co -Capital Allowances - Comercial Property Tax

Capital Allowances for Commercial Property Investors

If you retain commercial property to let, capital allowances can significantly improve your tax posistion.

Whether you have recently acquired a property, completed a refurbishment, or held assets for years, substantial qualifying expenditure may be available to claim.

We specialise in identifying and securing capital allowances for commercial property investors.

CHECK IF YOU QUALIFY

Integrated with Your Professional Team

Why Capital Allowances Matter for Landlords

Commercial properties typically contain significant qualifying plant and machinery, including:

Electrical systems
Lighting installations
Heating and cooling systems
Lifts
Fire and security systems
Data cabling
Specialist fittings

These assets can represent a substantial proportion of the original purchase or construction cost.

Without a specialist review, much of this value remains unclaimed.

Recently Acquired a Commercial Property?

When purchasing a commercial building, part of the acquisition price can often be allocated to qualifying plant and machinery, but only if handled correctly.

Failure to address capital allowances at acquisition can permanently restrict future claims.

We support investors by:

Reviewing purchase documentation
Advising on Section 198 elections where required
Analysing historic construction expenditure
Preparing robust HMRC-compliant reports

Early engagement protects future relief.

Refurbished or Extended a Property?

Refurbishment and upgrade projects frequently generate substantial new qualifying expenditure.

This includes:

Reconfigurations
Strip-outs
Mechanical & electrical upgrades
Extensions
Energy efficiency improvements
Common area upgrades

In many cases, investors can claim both:

Allowances on new works
Previously unclaimed embedded allowances

Refurbishment projects are often overlooked opportunities.