The Claims Procedure

Statements of Qualifying Expenditure for capital allowances are usually submitted by the accountants to HM Revenue and Customs when the Tax Returns are submitted.

Under the self-assessment regime, HM Revenue and Customs guidelines are such that the Inspector of Taxes is not obligated to formally agree any tax computations.  In general terms, if no enquiries have been raised by the Inspector of Taxes within 12 months of the deadline date for submission of the Tax Returns, the computations are generally deemed to have been agreed.

The Inspector of Taxes may however pass the claim to the Valuation Office, which consists of the District Valuer for views on land costs (on purchased properties) and the Regional Building Surveyor for views on construction costs and approval of the formula adopted for the claim.

If there is a significant difference between the Valuation Office’s assessment and the submitted claim, the Inspector of Taxes will then instruct the Valuation Office to open negotiations in order to reach an agreement.

The process is open ended in terms of time, and it is impossible to advise as to when an agreement can be anticipated, however in our experience most claims are generally agreed within 12-18 months of their submission.

PJB are in regular contact with Inspectors of Taxes, and the Valuation Office and endeavour to seek agreements to the claims at the earliest possible opportunities.


The information contained in our website is believed to be correct, but there may be errors or omissions for which PJB cannot be responsible. It is therefore essential to take advice on specific issues.


All content © 2015 PJB all rights reserved

Purchase Price

This is the original or anticipated purchase price or development cost of your property.

Do not enter the current value here.

Building Type

Please provide the type of building you are looking to claim allowances on.

Note: You will be able to add further information about the type of building in the next step.

Your options here are;

  • Office.
  • Retail: Including high street, shopping centres and retail warehouses.
  • Mixed Use.
  • Industrial: Including warehouses and distribution centres.
  • Other: Leisure, hotels, casinos etc.
Building Category

Please select the description that best suits your property.

Other Information

Please provide any additional information about your property that you may consider appropriate.

Floor Area

Please enter the total floor area of the property.
You can provide either square footage or metres, but only use figures here.
The floor area you specify can either be gross or net internal space.

Floor Area Units

Please select the type of area e.g. Metres or Feet
and if the measurement has been taken as net or gross internal space.

Date of Purchase

Please enter the approximate month and year of purchase, or
if you have developed the property, please provide the
approximate date of completion.

Location Of Property

Where is the property located? Please provide town/city, and country.