COMMERCIAL PROPERTY TAX RELIEF
DO YOU OWN A HOSPITALITY FACILITY?
Many pub and restaurant owners across the UK are unaware that their properties could be holding significant unclaimed tax relief through Embedded Capital Allowances. These allowances apply to essential fixtures and fittings that form part of your venue’s infrastructure—items that would remain if you turned your property upside down. This includes commercial kitchens, bar fittings, lighting systems, toilets, security systems, and fire alarms. Whether you own a cosy countryside pub or a thriving city restaurant, substantial tax relief could be hidden within your property.
If you own a commercial property and pay UK tax, you are eligible to claim—yet many business owners miss out simply because their accountant hasn’t made them aware of this opportunity. Claiming Embedded Capital Allowances requires specialist expertise that most general accountants don’t possess. At HMA Tax, we focus exclusively on Capital Allowances Tax Relief. Our dedicated in-house team works solely in this niche area of taxation, and we’ve successfully secured substantial claims for a range of hospitality businesses, including well-known brands, as well as hundreds of independent venues across the UK.
Our process is designed to be efficient and stress-free, typically taking just six weeks from the initial consultation to receiving your tax relief from HMRC. We handle the entire process, liaising directly with HMRC on your behalf. Our specialist knowledge of the hospitality industry means we understand the unique features of pubs and restaurants and are experts in identifying every eligible asset—maximising the relief available to you.
The financial benefits can be significant. On average, we uncover around 32% of the original property purchase value in previously unidentified Capital Allowances. For instance, a restaurant purchased for £500,000 could reveal approximately £160,000 in allowances. For a higher-rate taxpayer, this could mean a £64,000 refund or reduction in future tax liabilities—funds that can be reinvested back into your business for refurbishments, staff training, or expanding your offering.
Claiming Embedded Capital Allowances is entirely risk-free. If no qualifying allowances are found, there is no fee. You can get a clear idea of your potential claim using our estimation tool, or book a no-obligation consultation with one of our specialists, who will assess your property and prepare an estimation on your behalf. This ensures complete transparency and peace of mind throughout the process.
CAPITAL ALLOWANCES
What Items Are Claimable?
Whilst Embedded Capital Allowances are heavily ingrained within pubs & restaurants, some plant and machinery items generate significant allowances when identified, valued, and claimed correctly. These include:
- Trade drainage Safety rails & security gates
- Specialist equipment
- Bathroom and Kitchen Fittings
- Safety equipment such as window restrictors
- Machinery to automatic entrance doors
- Portacabins and temporary buildings that may be moved
RECENT HOSPITALITY CLAIMS
COMMERCIAL PROPERTIES HOLD THOUSANDS OF POUNDS OF UNCLAIMED CAPITAL ALLOWANCES.
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.
CLAIM THOUSANDS OF POUNDS IN TAX RELIEF
ESTIMATE YOUR CAPITAL ALLOWANCE CLAIM IN TWO MINUTES
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