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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Special valuation matters: growing crops

When valuing agricultural land (IHTM24031) the VOA (IHTM23002) will

  • include permanent or temporary pastures, cultivations and unexhausted manure;


  • exclude the value of crops growing on the landIf the taxpayer has included growing crops in the value of land, and they are not covered by any relief or exemption, you should ask the taxpayer for details (if not already provided) of

  • the kind of crops, and
  • their separate valueThese details should then be forwarded to the VOA.