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Capital allowance specialists

Unlock the hidden tax relief inside your commercial property

Lifts, heating, wiring, kitchens and bathrooms are plant under the Capital Allowances Act 2001. Most owners never claim them. Our surveyors and chartered tax specialists find, value and claim them for you, with no fee if we can’t identify previously unclaimed allowances.

£700m+capital allowances claimed
8,500+claims completed
100%HMRC approval on submitted reports
6 weekstypical time to relief
4.5★★★★★42 Google reviews
Cut-away of a commercial building showing fixtures that qualify for capital allowances “Tip the building upside down: what stays put?”
Tap a markerto see how each fixture is treated under the Capital Allowances Act 2001.
Trusted by owners at
MarriottHilton DoubleTreeHoliday InnBest WesternSubwayHost & StayEvolve

Why it’s usually missed

Your accountant files the return. We find what’s buried in the building.

Capital allowances give tax relief on qualifying expenditure inside commercial property, often worth tens or hundreds of thousands of pounds. When you buy or refurbish a building, a large share of the price is plant and fixtures, but nobody separates it out.

That takes a site survey, a valuation and detailed knowledge of the legislation, which is why most accountants don’t do it. Our in-house surveyors and ICAEW-registered tax team do nothing else. Leading law firms, accountants and developers refer their clients to us for exactly that reason.

  • You own UK commercial property Almost every type qualifies, provided a claim hasn’t already been made.
  • You, or your company, pay UK tax Individuals, partnerships, trusts and companies can all claim.
  • It isn’t held in a pension fund SIPPs and SSASs don’t pay tax. Buying from one? Call us before exchange.
HMA surveyor recording plant and machinery on site

★★★★★

I couldn’t believe my solicitor didn’t do this, and when I found out, I was able to claim back a substantial amount of tax, just in time for sale.
David MartinArctic Spas

Recent claims approved by HMRC

What we found in six real buildings

Each figure is the value of allowances the previous owners and advisers had left unclaimed.

Hotel in London
Hotels

Hotel in London

Purchase price (2022)
£4,000,000
Unclaimed allowances found
£1,600,000

40% of the purchase price

Modern care home acquisition
Care Homes

Modern care home acquisition

Purchase price (2022)
£3,200,000
Unclaimed allowances found
£1,232,000
Tax relief
£492,800

38% of the purchase price

Full £1m Annual Investment Allowance used; initial tax refund £430,401.

Mixed-use building in Leeds
Offices

Mixed-use building in Leeds

Purchase price (2021)
£3,200,000
Unclaimed allowances found
£832,000

26% of the purchase price

Retail strip in Manchester
Retail

Retail strip in Manchester

Purchase price (2018)
£1,900,000
Unclaimed allowances found
£380,000

20% of the purchase price

Nursery in Glasgow
Childcare

Nursery in Glasgow

Purchase price (2021)
£850,000
Unclaimed allowances found
£297,500

35% of the purchase price

Hotel in Edinburgh
Hotels

Hotel in Edinburgh

Purchase price (2019)
£5,000,000
Unclaimed allowances found
£2,000,000

40% of the purchase price

See all case studies

Our process

From first call to HMRC acceptance in about six weeks

  1. Initial review

    We confirm the property qualifies and estimate the relief before any work starts.

  2. Property survey

    A surveyor visits and records every embedded item. No extra charge, whatever the size.

  3. Specialist report

    Chartered tax specialists value the allowances and prepare a report built for HMRC scrutiny.

  4. Tax relief

    Reviews typically take three to four weeks. The relief then reduces your tax bill, or is repaid where tax has already been paid.

Sectors

Specialist knowledge for your type of property

The typical share of purchase price we identify varies by sector. Pick yours for the items, the case law and recent claims that apply.

Backing excellence

Proud sponsors of world-class equestrian sport

We back the best in their field, as our clients expect us to be in ours. HMA Tax sponsors the world’s number one female polo player and an Olympic gold medal showjumper, and is title sponsor of the HMA Tax No.1 Ground at Beaufort Polo Club.

Milly Hine

Polo

Milly Hine

World number one female polo player

Milly is the highest-rated female polo player in the world, competing at the top level of the sport in the UK and internationally. HMA Tax is proud to back her as she keeps raising the standard of women’s polo.

Harry Charles

Showjumping

Harry Charles

Olympic gold medallist showjumper

Harry won Olympic team gold for Great Britain in showjumping at Paris 2024. We are proud to support one of the brightest riders in the sport as he competes on the world stage.

Beaufort Polo Club

Since 2021

Beaufort Polo Club

Title sponsor, HMA Tax No.1 Ground

One of the UK’s premier polo grounds, hosting major tournaments every season.

Sponsorship and charities

Client feedback

What owners and advisers say

★★★★★

I couldn’t believe my solicitor didn’t do this, and when I found out, I was able to claim back a substantial amount of tax, just in time for sale.

David MartinArctic Spas

★★★★★

HMA Tax provided my clients with an excellent service, identifying over £3m in allowances for them collectively. This has been a valuable exercise for my firm.

Martin WebbWebb House

★★★★★

A very good service, would highly recommend. Excellent communication from start to finish and a good result achieved. Thank you.

Louise FarmerHMA Tax client
Joe CliffordMar 2026 · Google
★★★★★

I recently worked with HMA Tax on a capital allowances review for a couple of my commercial properties and found the whole process very professional and well organised. From the initial discussion through to the survey and final report, the team were knowledgeable, transparent and easy to deal with. The claim was successfully submitted to HMRC and the resulting tax benefit was exactly in line with what had been estimated at the outset, which was reassuring.

Sasha MarksMar 2026 · Google
★★★★★

HMA have been fantastic to deal with and have not only saved me a huge amount of money, but also got me a big chunk of cash back from HMRC for the commercial properties I own and their respective capital allowances (warehouse, office & retail unit). Very professional, friendly and knowledgable, it was a bonus that the process only took a few weeks from start to finish.

Shaheen IqbalApr 2026 · Google
★★★★★

I had a fantastic experience with HMA Tax. Their expertise in the field is impressive. They delivered a comprehensive and clear report on our capital allowance entitlement, achieving an excellent outcome with HMRC. I would definitely recommend their services.

Brian WilsonMar 2026 · Google
★★★★★

HMA Tax delivered a first-class service throughout. Their expertise in Capital Allowances was clear from the outset, and they communicated everything in a straightforward, practical way. They uncovered tax relief we hadn’t identified ourselves and handled the process efficiently from beginning to end.

Darren EdwardsMar 2026 · Google
★★★★★

We’ve worked with Andy and the team at HMA Tax for some time, and they’ve consistently provided our clients with excellent capital allowances advice. They do a great job of identifying unclaimed items within commercial buildings and turning these into genuine tax savings.

Events TeamMar 2026 · Google
★★★★★

We used HMA Tax for our capital allowance claims against our farm and equestrian livery yard. We have found their team to be both helpful and thorough throughout the process.

Ethan MarksMar 2026 · Google
★★★★★

Spoke with Andy to handle the claims for our properties. He was so helpful from start to finish, saved our family business a healthy chunk of change. Really pleased to have found out about this as now we are much better off.

Jayna HendersonMar 2026 · Google
★★★★★

We recently worked with HMA Tax on behalf of our company director, following a recommendation from our accountants. The process was very straightforward and resulted in a fast completion. HMA Tax efficiently handled all the capital allowances workings for us.

Lyn TophamJun 2024 · Google
★★★★★

Substantial tax savings made after using HMA tax. My own accountant had no idea about Capital Allowances embedded in my holiday let but HMA liaised with her and a satisfactory conclusion was made. Highly recommend.

Elizabeth PlaceOct 2023 · Google
★★★★★

Recently carried out a claim using HMA. They were incredibly professional and generated a significant tax rebate after renovations I carried out on my hotel last year. Would highly recommend.

Insights

Legislation and market updates

Q2 2026 Commercial Real Estate Investment

Property News · 11 Aug 2026

Q2 2026 Commercial Real Estate Investment

UK commercial real estate attracted £10.2bn of investment in the second quarter of 2026, 20% below Q1. Across the rolling twelve months, £66.7bn transacted — 18%…

All 129 articles

Find out what your property is worth in tax relief

Two minutes, no obligation, and no fee if we can’t identify previously unclaimed allowances.