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Embedded capital allowances · UK commercial property

The 11 allowances hidden in your building.

When you buy, build or refurbish commercial property, a large slice of the cost is tax relief sitting unclaimed inside the fabric — wiring, heating, lifts, sanitaryware. Most owners never claim it. See what your property could unlock in about 60 seconds.

15–45%
of qualifying spend can be embedded plant & machinery — depending on the property and the works
No win, no fee
the claim is delivered by our regulated specialist partners
2 years
to act after purchase before fixtures relief can be lost

Indicative ranges from published claim data. Not a guarantee and not tax advice — every claim needs a RICS survey.

The reliefs

The 11 allowances

There is no single HMRC "list of 11" — these are the distinct reliefs a commercial property can unlock. Select any card to read it. Rates current for the 2026/27 tax year; anything that changed this year is flagged.

The estimate

What could your property unlock?

A transparent estimate — adjust the qualifying percentage yourself. We show our working; the industry hides theirs.

25%
Mid-point of an indicative range, pre-set from your property type and whether it's a purchase, refurb or build — drag to model your own. The estimate shows a range, not a single number.
Estimated tax relief — indicative range
£32,000 – £46,000
realised against your taxable profits over time
Qualifying allowances (range)£160,000 – £230,000
Your effective tax rate25%
≈ no-win-no-fee basissuccess fee only
This is an indicative estimate, not tax advice. We Switch Payroll identifies the opportunity and introduces you to our partners — the regulated specialists who provide the survey, the advice and the claim. Actual relief depends on a RICS Red Book survey, a "just and reasonable" apportionment (s562 CAA 2001), and the property's fixtures/s198 history. Post-April-2014 purchases need the seller's pooling + a s198 election to have been done. Residential property is excluded.

The process

How it works

01

Free eligibility check

We estimate the embedded relief in your property — no cost, no obligation.

02

RICS survey

Our partners' chartered surveyors and tax specialists itemise every qualifying fixture.

03

HMRC-compliant report

A defensible claim is filed into your tax return — current year and recoverable past years.

04

You keep the relief

Pure success basis. No claim, no fee. Typical turnaround 4–8 weeks.

While you're here

We run the payroll too

If you own commercial property, you almost certainly run a payroll. We Switch Payroll files RTI before payday, handles pension auto-enrolment end to end, and runs CIS for construction trades — on whichever software you already use.

See what we run   Book a call