Expert Capital Allowance Specialists
We help UK property owners unlock significant tax savings through expert capital allowance claims. Our specialist team, with access to RICS Chartered Surveyors when needed, identifies qualifying assets - including embedded fixtures that general accountants miss.
15-40% of your property value could be claimable
What Are Embedded Assets?
Hidden tax relief in every commercial property
When you purchase or renovate a commercial property, a significant portion of the cost relates to fixtures and fittings that are permanently attached to the building. These are known as embedded assets.
Unlike moveable items such as furniture or IT equipment, embedded assets are integrated into the property's structure - electrical systems, heating and cooling, plumbing, fire safety equipment, and security installations.
The Hidden Opportunity
These embedded assets typically represent 15-40% of a commercial property's value and qualify for capital allowances - yet they're routinely overlooked by general accountants who lack specialist surveying expertise.
Claiming capital allowances on embedded assets requires detailed valuation using HMRC-approved methodologies, and understanding of complex pooling rules. For larger or more complex properties, physical inspection by qualified surveyors may be needed. This is why Main Accountants have access to RICS Chartered Surveyors when required - to ensure no embedded asset is overlooked and every pound of tax relief is claimed.
Types of Embedded Assets
What qualifies for capital allowances in your property
Electrical
Systems
Electrical infrastructure permanently installed
- Main distribution boards and consumer units
- Electrical wiring and circuits
- Lighting installations (including LED)
- Emergency lighting systems
- Data cabling infrastructure
- Electrical conduits and trunking
- Smoke and CO detection systems
Heating &
Ventilation
Climate control and air quality systems
- Central heating boilers and systems
- Radiators and underfloor heating
- Air conditioning units and systems
- Ventilation and extraction systems
- Ductwork and grilles
- Building management systems (BMS)
- Cooling systems and chillers
Plumbing &
Sanitation
Water supply and drainage infrastructure
- Hot and cold water systems
- Waste and drainage pipework
- Sanitary ware and fittings
- Water tanks and cylinders
- Pumps and water treatment
- Sprinkler systems
Fire &
Security
Safety and security systems
- Fire alarm and detection systems
- Sprinkler and suppression systems
- Security alarm systems
- CCTV and surveillance systems
- Access control systems
- Intruder detection
Lifts &
Escalators
Vertical transportation systems
- Passenger and goods lifts
- Escalators and moving walkways
- Lift shafts and mechanisms
- Control systems
- Emergency systems
External
Works
Outside infrastructure and facilities
- Car park lighting and drainage
- External security systems
- Gates and barriers
- External electrical infrastructure
- Cleanroom infrastructure
And many more qualifying assets. Our specialist team conducts comprehensive assessments to identify everything that qualifies.
Book Free Property AssessmentWhy Accountants Miss Embedded Assets
It's not their fault - it's outside their expertise
General practice accountants do excellent work on compliance and standard tax planning, but embedded assets capital allowances require specialist expertise that falls outside their typical service offering:
Property Surveying Knowledge
Identifying embedded assets requires understanding of building services, MEP systems, and construction - skills accountants don't typically have.
Time-Intensive Process
Physical site inspections and detailed asset cataloging don't fit into the workflow and fee structure of general practice accountancy.
Specialist Valuation Skills
HMRC-compliant valuations require specific training in property valuation methodologies that standard accountancy training doesn't cover.
Focus on the Basics
Most accountants claim obvious assets (furniture, IT equipment) but miss the embedded systems that represent the bulk of claim value.
This Is Why We Exist
Main Accountants provide the specialist service that delivers tax relief general practice cannot efficiently address. We work with your accountant, not instead of them.
How Much Can You Claim?
Typical embedded asset claims by property type
Short-Term Holiday Lets
Furnished holiday lets qualify for substantial capital allowances on fixtures, fittings, and embedded assets.
Healthcare & Medical
Care homes, dental practices, medical clinics and healthcare facilities contain extensive qualifying assets including specialist equipment and building services.
Hotels & Hospitality
Hotels, restaurants and leisure facilities have high capital allowance potential across all areas.
Commercial Offices
Office buildings contain significant embedded assets in HVAC, electrical, and fit-out works.
Manufacturing & Industrial
Industrial premises and factories qualify for capital allowances on plant, machinery and building services.
Retail
Premises
Retail units and shopping centers contain extensive electrical, HVAC, security systems, and fit-out works qualifying for capital allowances.
Calculate Your Potential Claim
Get an instant estimate of your embedded assets claim value
Embedded Assets Calculator
Estimate how much you could claim back on your commercial property
Holiday Let typically has 25-40% claimable embedded assets
* This is an indicative calculation. Actual claims depend on property specifics and may require a specialist surveyor assessment.
Book Free Accurate AssessmentOur Simple 6-Step Process
From initial contact to tax relief in your account
Free Initial Consultation
Free assessmentWe discuss your property portfolio and assess potential for embedded assets claims. No obligation, completely free.
Property Assessment
Professional assessmentOur specialist team assesses your property to identify and value all qualifying embedded assets. For complex claims, we can arrange a RICS Chartered Surveyor visit.
Detailed Claim Preparation
Complete documentationWe compile a comprehensive report with full supporting documentation, ready for HMRC submission.
Claim Submission
Expert submissionOur qualified tax advisors review and submit your claim to HMRC with expert precision.
HMRC Approval
Full HMRC supportWe liaise with HMRC throughout the process, handling any queries and ensuring smooth approval.
Receive Your Tax Relief
Money backOnce approved, the tax relief is applied to your account - either as a cash rebate or reduced tax liability.
Most claims are completed within 8-12 weeks from initial consultation to submission. You'll typically receive your tax relief within 4-6 weeks after HMRC processes your claim.
Start Your Claim TodayWhy Property Owners Choose Us
Access to RICS Surveyors
We work with specialist surveyors, including RICS Chartered professionals when required, to identify every qualifying capital allowance asset.
Qualified Tax Advisors
All claims prepared by qualified tax professionals for maximum compliance and HMRC acceptance.
HMRC Registered
Full compliance with all regulations. We handle all HMRC correspondence and enquiries on your behalf.
No Win, No Fee
You only pay if we successfully secure tax relief for you. Zero upfront cost, zero risk.
Fast Turnaround
Typical timeline of 8-12 weeks from initial consultation to receiving your tax relief.
Maximised Claims
Our specialist approach typically identifies 30-50% more qualifying assets than general accountants.
Embedded Assets & Capital Allowances
Embedded assets are fixtures and fittings that are permanently attached to a commercial property. These include electrical systems, plumbing, heating and ventilation systems, kitchen and bathroom installations, suspended ceilings, fire safety systems, and security equipment. Unlike moveable assets, embedded assets are often overlooked because they're considered part of the building structure, but they can represent 15-40% of a property's value and qualify for significant tax relief.
General accountants typically focus on obvious capital allowances like vehicles, IT equipment, and furniture. Embedded assets require specialist knowledge to identify and value - you need both tax expertise and surveying skills. In many cases, a specialist surveyor (such as a RICS Chartered professional) may need to inspect the property to identify qualifying fixtures and assign accurate values. This is a specialist area that requires dedicated expertise most standard accountancy practices don't have.
The claimable amount typically ranges from 15-40% of your property's purchase price or renovation costs, depending on the property type. Holiday lets, restaurants, and care homes tend to be at the higher end (25-40%) due to their asset-rich nature. An average claim might be £30,000-£80,000 for a holiday let, or £100,000+ for larger commercial properties. The actual tax relief is then calculated based on your tax rate.
Yes! There's no time limit for claiming on properties purchased before April 2012. For properties purchased after April 2012, there's a two-year window from the date of purchase to make a claim if the seller hadn't claimed allowances. However, if no previous claim has been made, you can often still claim - we'll assess your specific situation during the free consultation.
When a site survey is required, our specialist surveyors (including RICS Chartered professionals for complex claims) will conduct a thorough visit to your property. They identify all qualifying plant and machinery, document each item with photographs, and assign accurate valuations using HMRC-approved methodologies. The survey typically takes 2-4 hours depending on property size, and results in a comprehensive report that forms the basis of your capital allowance claim.
The typical timeline is 8-12 weeks from initial consultation to receiving your tax relief. This includes: initial assessment (1 week), property survey if required (1-2 weeks), report preparation (2-3 weeks), claim submission (1 week), and HMRC processing (4-6 weeks). We keep you informed throughout the process.
Yes. We only charge if we successfully identify and secure capital allowance relief for you. Our fee is a percentage of the claim value, discussed and agreed upfront before we proceed. If we don't find any embedded assets or if the claim is unsuccessful, you pay nothing.
Most commercial properties qualify, including: furnished holiday lets, hotels and B&Bs, care homes and assisted living facilities, restaurants and pubs, offices and retail units, industrial and manufacturing premises, gyms and leisure facilities. If you own any commercial property, it's worth getting a free assessment to see what you could claim.
About Our Services
Yes, we are HMRC registered for the purposes of tax advisory services. All claims are submitted through qualified tax professionals, ensuring full regulatory compliance and professional standards.
No, not at all. We work alongside your existing accountant, complementing their services with our specialist expertise in capital allowances. Many accountants refer clients to us for these specialist claims, and we're happy to liaise directly with your accountant throughout the process.
Simply request a free assessment through our website or call us directly. We'll have an initial conversation to understand your situation, assess potential, and explain the process. There's absolutely no obligation and no charge for this initial assessment.
For the initial conversation, it helps to know: the property purchase price and date, any renovation or refurbishment costs, the type of property (holiday let, hotel, care home, etc.), and whether you've claimed capital allowances before. Don't worry if you don't have all this to hand - we can guide you through what's needed.
We work on a no win, no fee basis. You only pay if we successfully secure tax relief for you. Our fee is a percentage of the claim value, which we discuss and agree upfront before proceeding. There are no hidden costs and no upfront fees.
Don't Leave Money On The Table
Every day you delay is another day you're missing out on tax relief that's rightfully yours.
Get a free, no-obligation assessment from Main Accountants. We'll review your property and give you an accurate estimate of your embedded assets claim value - with no risk and no cost.