Personal tax – guidance

Farm stock valuation: HS232 Self Assessment helpsheet

Help with valuing farm stock for Self Assessment.

Documents

HS232 Farm stock valuation (2014)

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HS232 Farm stock valuation (2013)

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Detail

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.