Guidance

Farm stock valuation: HS232 Self Assessment helpsheet

Value your farm stock for self-assessment purposes.

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Details

This guide explains the methods of farm stock valuation that HM Revenue and Customs (HMRC) can accept. It covers livestock, growing crops, harvested crops, cooperatives, the effects of grants and subsidies on stock valuations, and deemed cost valuation.

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.