Guidance

Agricultural land: HS251 Self Assessment helpsheet

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

Documents

HS251 Agricultural land (2014)

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

If you use assistive technology (such as 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.

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 3 May 2017 + show all updates
  1. The helpsheet has been added for the tax year 2016 to 2017.
  2. Rates, allowances and duties have been updated for the tax year 2016 to 2017.
  3. Rates, allowances and duties have been updated for the tax year 2015 to 2016.
  4. First published.