In an effort to help clients understand the actual support you can achieve with the Governments Super deductions scheme I have collated this account of a typical client whose Computer hardware has seen better days and wants to take advantage of the Governments initiative.

The business indicated is a North Wales based manufacturing company and I have full permission to use the data presented.

The business is based on an Industrial estate near Wrexham, they currently employ 9 people, 5 of which have and need access to computers. The client wishes to take advantage of the initiative proposed by the Government for the next two years to recover some of the costs of replacing aging or defunct equipment and getting the costs back in the form of a concession against their Tax bill.

Having discussions with the Client we agreed that I would come and undertake a computer systems audit of the business and determine if there was a case to replace equipment under risk and generate a plan to accomplish that. (Please note that the audit was billable and the client was under no obligation to use our services beyond that point.)

The audit identified the following items:

  • Users have a good working knowledge of the programme they need to utilise for the business and are able to carry out basic maintenance functions as necessary. (Change ink cartridges, Clean and wipe down keyboards and screens on a regular basis)
  • Users have received basic GDPR training on the use of computers and data access.
  • There is hardware at the business that is critical to the business functionality on a day-to-day basis and issues in performance would cause major concerns for the profitability of the business and its revenue generation.
  • All units had been PAT tested to current regulations.

The actual hardware was examined on an individual basis and the findings are identified below:


As you can see, the results from the actual hardware audit revealed to the client that there are areas of serious risk to his business that need to be addressed in a planned and structure way to prevent disruption and ensure smooth transition with high-risk equipment.

Following our report to the client:

  1. we were able to work with them to plan a replacement/refurbishment programme on identified items and carry out servicing and updating of other units. This will form the basis of their claim for super deduction tax concessions focussed on computer system equipment. (Please note that this Government programme is not restricted to computer systems equipment only but can be applied to other aspects of your business. If you are unsure then please discuss this with your accountant)
  2. The plan as indicated below was generated to deal with the high-risk items as a priority and included a series of checks to determine if equipment life was able to be extended and how that would be accomplished.

The client decided to utilise our services to carry out the programme of refurbish/replace/service. So, during the planning stage for replacements, a budget is set for each item. The items are then invoiced and purchased within the agreed timescale, not only spreading out the cost of the investment, reducing the impact on cashflows and still taking full advantage of Super-Deductions.

Please be aware that, although not clearly evident in this presentation the audit process can also be extended to cover software packages that would otherwise go un-noticed. Software is classified as plant and machinery by the government, therefore can be claimed under Super-Deductions. Please note however that there is currently some dispute about software subscriptions where a monthly or yearly subscription can be claimed.

The client seems to be happy with the programme outlined and the services we have and will continue to offer to them and their business.

With the current need for getting maximum performance from all the resources in our business as we relaunch or adapt to a differing business environment, we would strongly advise you to look seriously at the programme offered by the Government and initiate the same style audit for all equipment within your business.

We are on hand to help and advise you in this process with respect to your computer network and system needs.

As we have demonstrated in the case above, we can offer a comprehensive, knowledge based, quality service for your organisation that can help alleviate some of the fears that we are all experiencing as our businesses enter this new age of connectivity. Ensuring that you are prepared and able to compete in your respective sectors. (From a computer systems perspective at least!)

Thank you for taking the time to read this.

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