Capitalisation of overheads relating to IT project

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Hello,
Can anybody help with this? -

There is a project underway to install a new IT system. The project costs, staff salaries and IT consultantcy charges are being capitalised. There is a building being rented specifically for the project. Can the rent and other overheads (eg. electricity) be capitalised also under UK GAAP?

I am confused as per FRS 15 overheads should not be capitalised. However FRS 15, the incremental costs to the entity that would have been avoided only if the tangible fixed
asset had not been constructed or acquired. Does this relates to overheads and/or intangible fixed assets like IT projects?

Many thanks
 

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