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Guidance

Agricultural land loss relief (Self Assessment helpsheet HS251)

Find out when you can claim additional loss relief, known as ‘agricultural relief’, if you have agricultural land included in your rental business.

Updates to this page

From:
HM Revenue & Customs
Published:
4 July 2014
Last updated:
6 April 2026
Show all updates

  1. The helpsheet for tax year 2025 to 2026 has been added and the version for tax year 2021 to 2022 has been removed.

  2. The helpsheet for tax year 2025 has been added. The helpsheet for tax year 2021 has been removed.

  3. The helpsheet for tax year 2023 to 2024 has been added. The version for 2019 to 2020 has been removed.

  4. The helpsheet for tax year 2022 to 2023 has been added, and the version for tax year 2018 to 2019 has been removed.

  5. The helpsheet for tax year 2021 to 2022 has been added, and the versions for tax years 2016 to 2017 and 2017 to 2018 have been removed.

  6. The helpsheet for the tax year 2020 to 2021 has been added.

  7. The helpsheet has been added for the tax year 2019 to 2020.

  8. The helpsheet has been added for the tax year 2018 to 2019.

  9. The helpsheet has been added for the tax year 2017 to 2018.

  10. The helpsheet has been added for the tax year 2016 to 2017.

  11. Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  12. Rates, allowances and duties have been updated for the tax year 2015 to 2016.

  13. First published.

Documents

HS251 Agricultural land (2026)

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HS251 Agricultural land (2025)

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HS251 Agricultural land (2024)

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HS251 Agricultural land (2023)

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Details

This guide gives information to help you fill in the UK property pages in your Self Assessment tax return. It covers additional loss relief, which is available when your rental business includes land used for agricultural purposes.

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