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Guidance

Check reliefs and rules for farmers and market gardeners (Self Assessment helpsheet HS224)

Find out how to claim on special rules and reliefs that may apply if you prepare your accounts on an accruals basis.

Updates to this page

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

  1. The helpsheet and examples for tax year 2025 to 2026 have been added, and the versions for tax year 2021 to 2022 have been removed.

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

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

  4. The helpsheet, example 4 and example 5 for tax year 2022 to 2023 has been added, and the versions for tax year 2018 to 2019 has been removed.

  5. The helpsheet and examples for tax year 2021 to 2022 have been added, and the versions for tax year 2016 to 2017 and 2017 to 2018 have been removed.

  6. The helpsheet and examples have been added for the tax year 2020 to 2021.

  7. The helpsheet and examples have been added for the tax year 2019 to 2020.

  8. Helpsheet and examples have been added for the tax year 2018 to 2019.

  9. Helpsheet and examples have been updated for the tax year 2017 to 2018.

  10. The examples for the tax year 2016 to 2017.

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

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

  13. First published.

Documents

HS224 Farmers and market gardeners (2026)

HTML

HS224 example 4 (2026)

PDF, 247 KB, 6 pages

This file may not be suitable for users of assistive technology.

Request an accessible format
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

HS224 example 5 (2026)

PDF, 231 KB, 4 pages

This file may not be suitable for users of assistive technology.

Request an accessible format
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

HS224 Farmers and market gardeners (2025)

HTML

HS224 example 4 (2025)

PDF, 1.3 MB, 6 pages

This file may not be suitable for users of assistive technology.

Request an accessible format
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

HS224 example 5 (2025)

PDF, 301 KB, 4 pages

This file may not be suitable for users of assistive technology.

Request an accessible format
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

HS224 Farmers and market gardeners (2024)

HTML

HS224 example 4 (2024)

PDF, 263 KB, 6 pages

This file may not be suitable for users of assistive technology.

Request an accessible format
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

HS224 example 5 (2024)

PDF, 239 KB, 4 pages

This file may not be suitable for users of assistive technology.

Request an accessible format
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

HS224 Farmers and market gardeners (2023)

HTML

HS224 example 4 (2023)

PDF, 1.4 MB, 6 pages

This file may not be suitable for users of assistive technology.

Request an accessible format
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

HS224 example 5 (2023)

PDF, 460 KB, 5 pages

This file may not be suitable for users of assistive technology.

Request an accessible format
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

If you’re a farmer or market gardener who prepares their accounts on accruals basis you may be able to claim on special rules and reliefs.

The guide covers:

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