Setup costs in rented property

Client (sole trader) has rented land from which the business is operated (adminstered from seperate office)

He had various setup costs which I am trying to understand how best to show in the tax comp

- temporary building - I understand capital allowances/AIA cant be claimed unless someone has any better idea

- groundwork/pipework/electrics - all considered to be P&M installation costs and claimed in AIA

- the yard was covered in gravel which he replaced with tarmac - considered as repairs & maintenance & charged to p&l

Any confirmations or help appreciated

B