Farm stock valuation (Self Assessment helpsheet HS232)
Find out how to value your farm stock for Self Assessment purposes.
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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
Last updated 6 April 2024 + show all updates
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The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.
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The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.
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The helpsheet for the tax year 2021 to 2022 has been added, and the versions for tax years 2016 to 2017 and 2017 to 2018 have been removed.
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HS232 Farm stock valuation (2021) added.
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The helpsheet has been added for the tax year 2019 to 2020.
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The helpsheet has been added for the tax year 2019 to 2020.
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The helpsheet has been added for the tax year 2018 to 2019.
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The helpsheet has been added for the tax year 2017 to 2018.
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The helpsheet has been added for the tax year 2016 to 2017.
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Rates, allowances and duties have been updated for the tax year 2016 to 2017.
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Rates, allowances and duties have been updated for the tax year 2015 to 2016.
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First published.