As HMF is a natural ingredient in honey, using it as a blank sample could result in measurment errors. The EU Directive (110/2001) and the Codex Alimentarius (ALINORM 01/2000) standards limit HMF to 40 mg/kg for honey produced under European conditions and 80 mg/kg for honey coming from tropical countries. Using such honeys as blank would lower your precision.
A method with HMF free sugar syrup is described here:
You can use an 'artificial matrix' that you made. Crystalline Glucose and Fructose, for instance to make a synthetic honey. Thus, you would have a 'blank' matrix for recovery.
I was randomly testing honey samples and i found one honey brand with zero/nil HMF values. So i used it as a blank honey sample(as it contain honey matrix but no HMF).