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.

Documents

HS224 example 4 (2020)

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HS224 example 5 (2020)

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HS224 example 4 (2019)

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

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HS224 example 5 (2019)

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 4 (2018)

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

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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 (2018)

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 4 (2017)

HS224 example 5 (2017)

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:

Published 4 July 2014
Last updated 6 April 2020 + show all updates
  1. The helpsheet and examples have been added for the tax year 2019 to 2020.

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

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

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

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

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

  7. First published.