How it works – Our Process
At CA Select, our approach is methodical, evidence-based, and tailored to each client’s project. Whether you’ve purchased a second-hand property, completed a refurbishment, extended a commercial premises, or constructed a new building, we apply a structured process to ensure every qualifying element is identified and included in your capital allowances claim.
1. Initial Consultation
We begin with a short, obligation free, informal conversation to understand the nature of your project. Whether you’re looking at a property acquisition, refurbishment, or development, we’ll explain what capital allowances might be available and offer an early indication of your eligibility.
This stage allows us to understand:
- The type and scale of the project
- The ownership structure
- Whether you’ve made a claim previously
From there, we can outline the steps required to progress.
2. Review of Background Information
We undertake a due diligence review to understand how the property was acquired and what costs have been incurred. This forms the foundation of a compliant and accurate claim.
We review:
- How the property was purchased (e.g. second-hand, via pension, company acquisition, or development)
- Entity structure and trading status
- Whether any capital allowances have previously been claimed
- The availability and quality of cost data (invoices, contractor breakdowns, etc.)
- Legal and tax documents such as CPSE replies, section 198 elections, and sale agreements
- Supporting legal paperwork (e.g. lease terms, title documents, contracts) where relevant to entitlement or apportionment
This helps establish what can be claimed and how it should be structured.
3. Site Survey and Asset Identification
We arrange a site visit to assess the property and capture a photographic record. This is essential to identify all qualifying fixed assets and integral features.
During the visit, we:
- Identify fixtures that qualify as plant and machinery (e.g. heating, lighting, ventilation, electrical systems)
- Review layout and construction to understand how qualifying assets are installed and integrated
- Exclude loose items or equipment that fall outside the scope of our work (e.g. chattels)
- Photograph relevant areas and details to evidence our findings
- Engage with contractors if needed to clarify cost allocations or the scope of works
This hands-on inspection ensures that every eligible asset is captured accurately.
4. Valuation and Capital Allowances Analysis
Using the data from our review and survey, we assess the qualifying expenditure and prepare a detailed valuation. Where actual costs are unavailable, we use industry-recognised benchmarks and valuation methods.
We:
- Apportion costs on a just and reasonable basis under section 562 of the Capital Allowances Act 2001
- Categorise expenditure into general and special rate pools
- Identify additional reliefs where applicable, including:
- Land Remediation Relief (LRR) (e.g. for asbestos removal)
- Structures and Buildings Allowance (SBA)
- First-Year Allowances (FYA)
All valuation work is carried out by our experienced team, drawing on years of specialist knowledge in capital allowances and property-based tax reliefs.
5. Report Preparation
We prepare a detailed, professional report to support the claim and ensure it can be submitted with confidence to HMRC.
The report includes:
- A summary of the works undertaken
- The methodology used for apportionment and valuation
- A breakdown of qualifying assets by allowance category
- Relevant legislative references and tax treatment
- Supporting appendices, asset listings, and a photographic gallery
- Calculations for any supplementary reliefs
This report is designed to be used by your accountant and retained as supporting documentation in the event of an HMRC query.
6. Ongoing Support
We don’t walk away once the report is delivered. We continue to support our clients throughout the claim process.
This includes:
- Liaising directly with your accountant to explain our findings
- Providing additional detail or clarification in the unlikely event HMRC request further information
- Advising on future projects to help structure expenditure in a more claim-efficient way
- Reviewing additional claims where new works or purchases are made
Our goal is to make the process as efficient and stress-free as possible while maximising the value of your claim.
If you would like to start the process with an obligation free conversation (Step 1) then contact us.
