Allowances are built into the building
Embedded allowances sit inside the purchase price and the fabric of the property. Identifying them needs a site survey and a valuation, not just the fixed asset register.
Partners · Accountants
A capital allowances team your clients never knew you had
We work with thousands of accountancy firms across the UK, from sole practitioners to PKF, TaxAssist, Xeinadin and Grant Thornton. You keep the client. We survey the building, value the allowances and hand you a report ready to file.
Partner technical helpline 01384 904091
Trusted by firms including
Why a specialist
What a capital allowances specialist adds
We work with thousands of firms across the UK. Here’s why they bring us in rather than handle allowances in-house.
It needs surveyors and tax specialists together
Our RICS surveyors and ACA-qualified tax team prepare claims that withstand HMRC scrutiny, with the apportionments documented item by item.
No cost or risk to you or your client
The survey is included, and if we can’t identify previously unclaimed allowances there is no fee.
You stay in control
We report to you, you file the return. Many partners add the claim to their own year-end process.
When to bring us in
Occasions we support
A client has bought a commercial property
Even years after purchase, a review of a hotel, care home, office or industrial unit often uncovers 20–40% of the price in unclaimed allowances. Pre-April 2014 purchases have no time limit.
A client has refurbished, extended or fitted out
70–90% of fit-out costs can qualify. We separate qualifying plant from the building shell and apply the AIA, full expensing or the 40% first-year allowance in the right order.
The fixed asset register shows ‘property improvements’
Large undifferentiated additions usually hide integral features, lighting, heating and sanitaryware that should be in the main or special rate pools.
A client is buying or selling
The s198 election and CPSE replies decide whether allowances pass to the buyer. Get it wrong and they are lost for every future owner. We draft and check them.
A partnership or sole trader is investing in kit
Unincorporated businesses can’t use full expensing, but the 40% FYA from January 2026 and the £1m AIA give accelerated relief we can maximise.
HMRC opens an enquiry
We defend our reports with the survey evidence and support you through the correspondence.
£700m+allowances identified for clients
8,500+claims completed
100%HMRC approval on submitted reports
1,000saccountancy firms work with us
★★★★★
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.
Getting started
Become a partner
Register
Send us your details using the form.
Meet the team
A short call to agree how we’ll work with your clients.
Refer and track
Introduce clients and follow every claim in the partner portal.
Questions partners ask
Will you contact my client directly?
Only with your agreement. Many partners prefer to make the introduction and receive our report themselves.
How is the claim filed?
Usually through an amended return within the time limit, or the current-year computation. We provide the figures and pool allocations in a format ready to drop in.
Can we be paid for introductions?
Yes. Partners receive commission on successful claims, or can pass the full benefit to the client.
Do you offer CPD?
Yes. Our tax team runs CPD sessions on capital allowances, s198 elections and the latest changes, in person or online.
Other partner types