
Hotel in London
- Purchase price (2022)
- £4,000,000
- Unclaimed allowances found
- £1,600,000
Capital allowance specialists
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.







Why it’s usually missed
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.

★★★★★
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.
Recent claims approved by HMRC
Each figure is the value of allowances the previous owners and advisers had left unclaimed.






Our process
We confirm the property qualifies and estimate the relief before any work starts.
A surveyor visits and records every embedded item. No extra charge, whatever the size.
Chartered tax specialists value the allowances and prepare a report built for HMRC scrutiny.
Reviews typically take three to four weeks. The relief then reduces your tax bill, or is repaid where tax has already been paid.
Sectors
The typical share of purchase price we identify varies by sector. Pick yours for the items, the case law and recent claims that apply.

Typically 32% · Boutique to branded

Typically 35% · Residential and nursing

Typically 20% · Farms and equestrian

Many businesses, one claim · Country estates and rural businesses

Typically 20–40% · Day nurseries and schools

Typically 25% · After the FHL changes

Typically 15% · Factories and warehouses

Typically 23% · GPs, dentists, vets, pharmacies

Typically 25% · Offices and mixed use

Typically 32% · Pubs, bars and restaurants

Typically 20% · Shops and retail parks

Director-led advice for private owners and estates
Backing excellence
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.

Polo
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.

Showjumping
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.

Since 2021
Title sponsor, HMA Tax No.1 Ground
One of the UK’s premier polo grounds, hosting major tournaments every season.
Client feedback
★★★★★
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.
★★★★★
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.
★★★★★
A very good service, would highly recommend. Excellent communication from start to finish and a good result achieved. Thank you.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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 · 1 Nov 2026

Legislation · 27 Oct 2026

Property News · 11 Aug 2026
Two minutes, no obligation, and no fee if we can’t identify previously unclaimed allowances.