Guidance

Farm stock valuation (Self Assessment helpsheet HS232)

Find out how to value your farm stock for Self Assessment purposes.

Documents

Details

This guide explains the methods of farm stock valuation that HMRC can accept in your Self Assessment tax return.

It covers:

  • livestock
  • growing crops
  • harvested crops
  • cooperatives
  • the effects of grants and subsidies on stock valuations
  • deemed cost valuation
Published 4 July 2014
Last updated 23 April 2020 + show all updates
  1. The helpsheet has been added for the tax year 2019 to 2020.

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

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

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

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

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

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

  8. First published.