If your Client owns a commercial office, then they can claim Capital Allowances for Property Embedded Fixture and Fittings (PEFFs). There are date restrictions  for purchases but not for improvements and the typical value is 40% of the purchase or improvement costs. If the Client has leased an office, then the value of the improvements that they have made, can also be claimed.

Our claim Calculator, (found here https://caadvisoryservices.co.uk/claim-calculator/) helps to assess the tax reducing value. The owner or lessor can be either a business or a private individual but must be liable for business or personal tax to claim the relief. For an office as an example, the value of the PEFFs can be 40% of purchase price or improvement costs. This is used to reduce the tax paid on profits or personal income.

A surveyor, (part of our team) must assess the value of these PEFFs as part of HMRCs due diligence requirements.

We partner with many Accountants and provide the expertise for preparing the claim. It is complex and requires a detailed knowledge of the regulations. We bring that knowhow to our Accountant Partners.