130% SUPER DEDUCTION

AMPLIFY YOUR INVESTMENTS

From April 2021 until March 2023, the 130% Super Deduction presented businesses with a golden opportunity to deduct up to 130% of their qualifying plant and machinery investments against their profits. This extraordinary tax break meant that companies could reduce their tax liability by up to 25p for every £1 invested, marking the UK Capital Allowances regime as one of the most advantageous globally.

While the 130% Super Deduction era concluded in March 2023, it paved the way for the revolutionary Full Expensing scheme.

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LEGACY

THE RATIONALE BEHIND THE 130% SUPER DEDUCTION

In the wake of the unprecedented challenges presented by the Covid pandemic, the UK government rolled out this remarkable initiative to spur economic activity. The Super Deduction aimed to ignite the engines of business investment, especially when the economy needed it the most.

Though the Super Deduction period has ended, the expertise and guidance provided by HMA Tax remain as relevant as ever. Our specialists are always equipped to help businesses chart their course through the ever-evolving tax landscape. Embrace the future with HMA Tax, and let us support your endeavours with unparalleled expertise in commercial property tax relief.

Full Expensing

PARTNER WITH EXCELLENCE

THE UK'S LEADING CAPITAL ALLOWANCE SPECIALISTS

With over 7,000 claims completed, HMA Tax is trusted by thousands of commercial property owners, Accountants & Solicitors across the UK.

Our service is guaranteed to be fully HMRC compliant, meaning our clients have peace of mind when claiming their Capital Allowances with the UK’s leading independent specialists.

We regularly handle Embedded Capital Allowance claims for commercial property owners and property professionals, ensuring that they are processed quickly, efficiently and effortlessly.

Has my accountant already done this?

Probably not. It’s a highly specialised area of tax statute and requires very specific knowledge of this area as well as a specialist team that includes a chartered surveyor and a chartered tax specialist.

Will this effect Capital Gains Tax (CGT) on my property?

No, Capital Allowance claims do not effect the value of your property and have no impact on your Capital Gains position.

In fact, when buying or selling commercial property, a Capital Allowance claim from HMA Tax can have a positive impact on your overall position.

Will this cause a problem with HMRC?

Capital Allowances are part of standard business routines and are therefore claimed each year against cost clients incur to operate. HMRC does not take issue with Capital Allowance claims on the basis we adhere to guidelines and the legislation applicable to each claim.

Fortunately, at HMA Tax we have a flawless, 100% success rate with claims we have made to HMRC and have never had an issue completing a claim with HMRC.

Are there any hidden costs?

Absolutely not. We look at claims for you on a results only basis, which means that if we do not find allowances that have been approved by HMRC, then we charge you nothing and any initial costs are covered by us. Our fee is completely linked to a successful outcome, so there is nothing to lose by investigating a potential claim.