Capital Allowances
Unlock qualifying expenditure. Improve cash flow.
Request a capital allowances review
CPRA provides specialist capital allowances advice to occupiers, landlords, and investors across the UK.
Our work is led by RICS-chartered surveyors, working alongside tax specialists, to identify and substantiate qualifying expenditure on commercial property.
We focus on accurate identification, robust apportionment, and fully supportable claims, ensuring relief is maximised and defensible.
Evidence-led capital allowances advice
Capital allowances claims are maximised and enhanced by expert analysis. Our role is to provide a measured, evidence-based assessment of qualifying expenditure, grounded in:
- Construction cost analysis
- Proper identification of qualifying assets
- Correct application of capital allowances legislation and case law
We prioritise accuracy and technical excellence over inflated figures.
What we do
Capital allowances reviews
We survey and review properties to identify qualifying expenditure on:
- Plant and machinery
- Integral features
- Fixtures and fittings
This includes analysis of historic construction costs, acquisition values, and refurbishment expenditure. Where records are incomplete, we apply accepted estimation techniques supported by cost evidence.
Acquisition & disposal advice
We advise on capital allowances implications during:
- Property acquisitions
- Disposals
- Leasehold transactions
This includes:
- Section 198 elections
- Fixed value requirements
- Purchase price apportionment
Early advice ensures relief is preserved and future risk avoided.
Refurbishment & development projects
For new developments and refurbishments, we provide:
- Pre- and post-completion reviews
- Identification of qualifying expenditure
- Cost segregation analysis
This ensures allowances are identified accurately and efficiently from the outset.
How we work
Our approach is structured and evidence-led.
- Initial review – We assess the property and expenditure profile
- Technical analysis – We identify and quantify qualifying assets
- Commercial filter – We confirm the claim is proportionate and justified
- Reporting – We deliver a clear, audit-ready schedule
All claims are prepared to withstand HMRC scrutiny.
Fees
Our fees are fixed or performance-based, depending on the nature and complexity of the instruction. Fee structures are agreed in advance. Details available on request.
Results
Request a capital allowances review
If you are acquiring, disposing of, or refurbishing a property, speak to one of our senior surveyors for an initial appraisal.
No obligation. UK-wide coverage. Response within one business day.
Why CPRA?
- RICS-chartered surveyors and qualified tax advisors leading the analysis
- Evidence-led identification and apportionment
- Clear, audit-ready reporting
- Commercial focus on outcomes
FAQs
Find answers to common questions about CPRA and how our specialist, RICS-chartered surveyors support clients across the UK.
Contact UsWhere necessary — site surveys allow precise componentisation and robust schedules.
Yes. Our forensic review can identify embedded allowances in prior projects, unlocking retrospective tax relief.
Yes. We prepare HMRC‑ready schedules and liaise directly with your advisers to ensure smooth claims and pooling/s198 elections where needed.
Many fit‑outs, refurbishments, and acquisitions include qualifying plant & machinery and SBA — often missed without a survey‑led approach.
Client Savings
Wildhive Callow Hall
Withey Carpets
WCM
Wild Island Films
Speak to an adviser
No obligation. UK-wide. Response within one business day. A senior, RICS-chartered surveyor will review your case.
