Research and analysis

Research on Capital Allowances

HM Revenue and Customs (HMRC) commissioned IFF to undertake research with claimants and eligible non-claimants of Capital Allowances.

From:
HM Revenue & Customs
Published
27 May 2025

Documents

Executive Summary: Research on Capital Allowances

Ref: Research report number: 782

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Research on Capital Allowances

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HMRC commissioned IFF to undertake research with claimants and eligible non-claimants of Capital Allowances.    

The research was carried out between July and September 2022 to better understand how Capital Allowances are used by businesses.   

The research consisted of a quantitative survey with 940 businesses that claimed capital allowances as well as qualitative interviews with 29 of these businesses and 11 businesses that did not claim but did make  eligible investments. 

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Published 27 May 2025

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