Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Business Income Manual

Farming: herd basis: contents

This section contains the following:

  1. BIM55501
    Farming: overview of the herd basis
  2. BIM55505
    Farming: operation of herd basis: main rules
  3. BIM55515
    Farming: herd basis: which rule to apply
  4. BIM55520
    Farming: herd basis: what constitutes a replacement
  5. BIM55525
    Farming: herd basis: what constitutes substantial reduction
  6. BIM55530
    Farming: herd basis: initial cost of herd and cost of additions
  7. BIM55535
    Farming: herd basis: replacements
  8. BIM55540
    Farming: herd basis: disposal of whole or substantial part of herd without replacement
  9. BIM55545
    Farming: herd basis: acquisition of new animals following a major disposal
  10. BIM55550
    Farming: herd basis: minor disposals from the herd, without replacement
  11. BIM55555
    Farming: herd basis: identification of animals disposed of
  12. BIM55560
    Farming: herd basis: tax avoidance: transfers not at market price
  13. BIM55565
    Farming: herd basis: who can elect
  14. BIM55570
    Farming: herd basis: what animals are covered
  15. BIM55575
    Farming: herd basis: immature animals
  16. BIM55580
    Farming: herd basis: `heafted' flocks of hill sheep
  17. BIM55585
    Farming: herd basis: elections for the herd basis
  18. BIM55590
    Farming: herd basis: class of herd
  19. BIM55600
    Farming: herd basis: time limit for making election
  20. BIM55605
    Farming: herd basis: new right of election: compulsory slaughter
  21. BIM55610
    Farming: herd basis: new partnerships and changes in partnerships
  22. BIM55615
    Farming: herd basis: change in purpose for which a herd is kept
  23. BIM55620
    Farming: herd basis: notice by HMRC for delivery of information
  24. BIM55625
    Farming: herd basis: adjustment of assessments
  25. BIM55630
    Farming: herd basis: continuing effect of an election
  26. BIM55635
    Farming: herd basis: shares in animals
  27. BIM55640
    Farming: herd basis: share farming and the herd basis