Guidance

Agricultural land: HS251 Self Assessment helpsheet

This guide explains additional loss relief if you rent out agricultural land.

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Details

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

Published 4 July 2014
Last updated 6 April 2018 + show all updates
  1. The helpsheet has been added for the tax year 2017 to 2018.
  2. The helpsheet has been added for the tax year 2016 to 2017.
  3. Rates, allowances and duties have been updated for the tax year 2016 to 2017.
  4. Rates, allowances and duties have been updated for the tax year 2015 to 2016.
  5. First published.