The allowance may be claimed by companies as well as by sole proprietors. This way, interest payments become available, usually twice a year, and owners receive the face value of the bond at maturity. Reduce the capital allowances you claim by the amount you use the asset outside your business. Understandably, not everyone wants to get their hands dirty, and there exist more passive forms of real estate investing such as Real Estate Investment Trusts REITs , which is a company or fund that owns or finances income-producing real estate. It pays a fixed interest rate for a specified amount of time, giving an easy-to-determine rate of return and investment length.