10 November 2025

Tax relief on the construction of a new manufacturing site

The Challenge

Our client – a UK‑based manufacturer – was investing roughly £9 million in building a new factory on its existing site. With hundreds of individual construction costs to track, the finance team wasn’t sure which items would qualify for capital‑allowances relief, and they were keen to avoid leaving money on the table (or, worse, making an inaccurate claim).

The Solution

Stratos joined the project team on‑site, working shoulder‑to‑shoulder with the client’s engineers and quantity surveyors. We mapped every line of expenditure against current legislation, relevant case law and HMRC guidance, then prepared a fully‑evidenced allowances schedule and the necessary elections for the company’s tax return.

The Value

The review unlocked substantial seven‑figure capital‑allowances claims, giving the business an immediate corporation‑tax saving and a healthier cash‑flow position for further growth. HMRC accepted the claim in full, confident in the robust, well‑documented approach.

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