Introduction to this document

Structures and buildings allowance statement

If you intend to claim the structures and buildings allowance, HMRC’s guidance stipulates that a statement containing certain key information needs to be prepared.


HMRC’s guidance indicates that to claim the structures and buildings allowance you must maintain a “written allowance statement”. There is no statutory form for the statement which means you can keep a hard or digital copy (or both).

As a minimum, the statement should include:

  • information to identify the structure, such as address and description
  • the date of the earliest written contract for construction
  • the total qualifying costs
  • the date that you started using the structure for a non-residential activity.

If you buy a used structure, you can only claim the allowance if you obtain a copy of the statement from a previous owner.

For any extensions or renovations that were completed after you started using the structure, you can record separate construction costs on the allowance statement or create a new one.

You’ll need to keep information about the earliest construction contracts in your records. You can use things like formal contracts, emails or board meeting notes.