Personal tax – guidance

Agricultural land: HS251 Self Assessment helpsheet

Additional loss relief if you rent out agricultural land.

Documents

HS251 Agricultural land (2014)

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HS251 Agricultural land (2013)

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (eg a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Detail

This guide explains additional loss relief which is available to you when you’ve agricultural land included in your rental business.