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Guidance

Farm stock valuation (Self Assessment helpsheet HS232)

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

Updates to this page

From:
HM Revenue & Customs
Published:
4 July 2014
Last updated:
6 April 2026
Show all updates

  1. The helpsheet for tax year 2025 to 2026 has been added, and the version for tax year 2021 to 2022 has been removed.

  2. The helpsheet for tax year 2024 to 2025 has been added, and the version for tax year 2020 to 2021 has been removed.

  3. The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.

  4. The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.

  5. 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.

  6. HS232 Farm stock valuation (2021) added.

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

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

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

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

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

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

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

  14. First published.

Documents

HS232 Farm stock valuation (2026)

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HS232 Farm stock valuation (2025)

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HS232 Farm stock valuation (2024)

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HS232 Farm stock valuation (2023)

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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

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