Farm stock valuation: HS232 Self Assessment helpsheet
- HM Revenue & Customs
- Part of:
- Self Assessment forms and helpsheets: self-employment and partnerships and Self Assessment
- 4 July 2014
- Last updated:
- 28 April 2017, see all updates
Value your farm stock for self-assessment purposes.
Ref: HS232 PDF, 262KB, 6 pages
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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
Updated: 28 April 2017
- The helpsheet has been added for the tax year 2016 to 2017.
- Rates, allowances and duties have been updated for the tax year 2016 to 2017.
- Rates, allowances and duties have been updated for the tax year 2015 to 2016.
- First published.