HMRC internal manual

Inheritance Tax Manual

Agricultural relief: contents

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

  1. IHTM24001
Overview of agricultural relief
  1. IHTM24011
    Overview of agricultural relief: Outline of the relief
  2. IHTM24012
    Overview of agricultural relief: General conditions
  3. IHTM24013
    Overview of agricultural relief: Information sources
  4. IHTM24014
    Overview of agricultural relief: Reviewing the information
  5. IHTM24015
    Overview of agricultural relief: Sole farming businesses
  6. IHTM24016
    Overview of agricultural relief: Farming partnerships
  7. IHTM24017
    Overview of agricultural relief: Deceased as landlord
Unquoted shares
  1. IHTM24020
    Unquoted shares: Introduction
  2. IHTM24021
    Unquoted shares: Sale within three years of death
  3. IHTM24022
    Unquoted shares: Rate of relief
  4. IHTM24023
    Unquoted shares: Occupation and ownership tests
  5. IHTM24024
    Unquoted shares: Replacements
Agricultural property
  1. IHTM24030
    Agricultural property: Definition of agricultural property
  2. IHTM24031
    Agricultural property: Definition of agricultural land or pasture
  3. IHTM24032
    Agricultural property: Woodlands
  4. IHTM24033
    Agricultural property: Buildings used for intensive rearing of livestock or fish
  5. IHTM24034
    Agricultural property: Farm cottages
  6. IHTM24035
    Agricultural property: Farm buildings
  7. IHTM24036
    Agricultural property: Farmhouses
  8. IHTM24037
    Agricultural property: Agricultural ‘property'
  9. IHTM24038
    Agricultural property: Scotland
  10. IHTM24039
    Agricultural property: Fishing rights
  11. IHTM24040
    Agricultural property: Contracts and trusts for sale
Character appropriate
  1. IHTM24050
    Character appropriate: Introduction
  2. IHTM24051
    Character appropriate: Farmhouses
  3. IHTM24052
    Character appropriate: How are the factors to be balanced
  4. IHTM24053
    Character appropriate: Golding v HMRC [2011] UKFTT 351 (TC)
Agricultural purposes
  1. IHTM24060
    Agricultural purposes: Introduction
  2. IHTM24061
    Agricultural purposes: Qualifying uses of land
  3. IHTM24062
    Agricultural purposes: Other uses of land
  4. IHTM24063
    Agricultural purposes: Short rotation coppice
  5. IHTM24064
    Agricultural purposes: Set-aside scheme
  6. IHTM24065
    Agricultural purposes: The habitat scheme
  7. IHTM24066
    Agricultural purposes: Countryside stewardship scheme
  8. IHTM24067
    Agricultural purposes: Farm woodland premium scheme and other agri-environmental schemes
  9. IHTM24068
    Agricultural purposes: Stud farms
  1. IHTM24070
    Occupation: Introduction
  2. IHTM24071
    Occupation: The occupation condition
  3. IHTM24072
    Occupation: When is property occupied?
  4. IHTM24073
    Occupation: When is land let on grazing licence?
  5. IHTM24074
    Occupation: Definition of a lease as opposed to a licence
  6. IHTM24075
    Occupation: Northern Ireland
Share farming and contract farming agreements
  1. IHTM24080
    Share farming and contract farming agreements: Introduction
  2. IHTM24081
    Share farming and contract farming agreements: Share farming
  3. IHTM24082
    Share farming and contract farming agreements: Contract farming
  4. IHTM24083
    Share farming and contract farming agreements: When is property not occupied?
Occupation of farmhouses, cottages and farm buildings
  1. IHTM24090
    Occupation of farmhouses, cottages and farm buildings: Introduction
  2. IHTM24091
    Occupation of farmhouses, cottages and farm buildings: Farmhouses
  3. IHTM24092
    Occupation of farmhouses, cottages and farm buildings: Cottages
  4. IHTM24093
    Occupation of farmhouses, cottages and farm buildings: Farm buildings
  1. IHTM24100
    Ownership: Introduction
  2. IHTM24101
    Ownership: Meaning of ownership
  3. IHTM24102
    Ownership: Reversionary interests
Replacement property
  1. IHTM24110
    Replacement property: Introduction
  2. IHTM24111
    Replacement property: Application of IHTA84/S118
  3. IHTM24112
    Replacement property: Limitation of relief
  4. IHTM24113
    Replacement property: Example of limiting the relief
  5. IHTM24114
    Replacement property: Interaction with business relief
  1. IHTM24120
    Successions: Introduction
  2. IHTM24121
    Successions: Application of IHTA84/S120
  3. IHTM24122
    Successions: The occupation requirement
  4. IHTM24123
    Successions: Example of the occupation requirement
  5. IHTM24124
    Successions: Example of occupation by a company
  6. IHTM24125
    Successions: Application with the transitional provisions (working farmer relief)
Successive transfers
  1. IHTM24130
    Successive transfers: Introduction
  2. IHTM24131
    Successive transfers: Application of IHTA84/S121
  3. IHTM24132
    Successive transfers: The occupation condition
  4. IHTM24133
    Successive transfers: Limitations on relief
  5. IHTM24134
    Successive transfers: Examples of relief
The rate of relief
  1. IHTM24140
    The rate of relief: Introduction
  2. IHTM24141
    The rate of relief: Vacant possession and the higher rate of relief
  3. IHTM24142
    The rate of relief: Grazing licences and the higher rate of relief
  4. IHTM24143
    The rate of relief: Tenancies created on or after 1/9/1995 and the higher rate
  5. IHTM24144
    The rate of relief: Vacant possession and ESC F17
  6. IHTM24145
    The rate of relief: Transitional provision for relief (working farmers relief) at the higher rate for let land
Value and valuation
  1. IHTM24150
    Value and valuation: Agricultural value of agricultural property
  2. IHTM24151
    Value and valuation: Excess of value over agricultural value and Interaction with business relief
  3. IHTM24152
    Value and valuation: Treatment of mortgages and debts
  4. IHTM24153
    Value and valuation: Partnership interests
  5. IHTM24154
    Value and valuation: Buildings and fixtures erected by tenant farmers
  6. IHTM24155
    Value and valuation: Interaction with exemptions
The District Valuer
  1. IHTM24160
    The District Valuer: Introduction
  2. IHTM24161
    The District Valuer: General issues
  3. IHTM24162
    The District Valuer: Extent of agricultural property in the estate
  4. IHTM24163
    The District Valuer: Investigation of character appropriate prior to VOA referral
  5. IHTM24164
    The District Valuer: VOA interim report
  6. IHTM24165
    The District Valuer: Role of the DV
  7. IHTM24166
    The District Valuer: Character appropriate
  8. IHTM24167
    The District Valuer: Additional advice on agricultural property
Lifetime transfers
  1. IHTM24170
    Lifetime transfers: Introduction
  2. IHTM24171
    Lifetime transfers: Transfer of part of an agricultural holding
  3. IHTM24172
    Lifetime transfers: Additional conditions
  4. IHTM24173
    Lifetime transfers: The four additional conditions
  5. IHTM24174
    Lifetime transfers: The original property
  6. IHTM24175
    Lifetime transfers: Where shares or securities are original property
  7. IHTM24176
    Lifetime transfers: Continuing ownership
  8. IHTM24177
    Lifetime transfers: The remaining agricultural property
  9. IHTM24178
    Lifetime transfers: Continuing occupation
  10. IHTM24179
    Lifetime transfers: The transferee
  11. IHTM24180
    Lifetime transfers: Failure to satisfy the additional conditions
  12. IHTM24181
    Lifetime transfers: Replacement property (other than shares or securities)
  13. IHTM24182
    Lifetime transfers: Replacement property (shares or securities)
Gifts With Reservation (GWRs)
  1. IHTM24200
    Gifts With Reservation (GWRs): Introduction
  2. IHTM24201
    Gifts With Reservation (GWRs): Qualifying conditions (excluding shares)
  3. IHTM24202
    Gifts With Reservation (GWRs): Agricultural property at the time of the GWR charge
  4. IHTM24203
    Gifts With Reservation (GWRs): Qualifying conditions for shares and securities
  5. IHTM24204
    Gifts With Reservation (GWRs): Interaction with business relief for shares and securities
  6. IHTM24205
    Gifts With Reservation (GWRs): Notional transfer by the donee
  7. IHTM24206
    Gifts With Reservation (GWRs): Disposal of gifted property by the donee
Agricultural tenancies
  1. IHTM24210
    Agricultural tenancies: Introduction
  2. IHTM24211
    Agricultural tenancies: Overview of the legislation 1948 to 1995
  3. IHTM24212
    Agricultural tenancies: The Agricultural Holdings (Scotland) Act 2003
  4. IHTM24213
    Agricultural tenancies: The Crofting Acts
Agricultural Holdings Act (AHA) 1986
  1. IHTM24220
    Agricultural Holdings Act (AHA) 1986: What is an agricultural holding?
  2. IHTM24221
    Agricultural Holdings Act (AHA) 1986: The protected tenancy
  3. IHTM24222
    Agricultural Holdings Act (AHA) 1986: Extension to statutory protection
  4. IHTM24223
    Agricultural Holdings Act (AHA) 1986: Exceptions to statutory protection
  5. IHTM24224
    Agricultural Holdings Act (AHA) 1986: Security of tenure
  6. IHTM24225
    Agricultural Holdings Act (AHA) 1986: Sub-tenancies of agricultural land
  7. IHTM24226
    Agricultural Holdings Act (AHA) 1986: Succession to agricultural holdings
Inheritance tax implications of the AHA 1986 and Agricultural Holdings (Scotland) Act 1991
  1. IHTM24230
    Inheritance tax implications of the AHA 1986 and Agricultural Holdings (Scotland) Act 1991: Introduction
Agricultural Tenancies Act (ATA) 1995
  1. IHTM24240
    Agricultural Tenancies Act (ATA) 1995: Introduction
  2. IHTM24241
    Agricultural Tenancies Act (ATA) 1995: Tenancies excluded from the 1995 Act
  3. IHTM24242
    Agricultural Tenancies Act (ATA) 1995: The contract of an ATA 1995 Act tenancy
  4. IHTM24243
    Agricultural Tenancies Act (ATA) 1995: Inheritance tax implications of the ATA 1995
Other issues
  1. IHTM24250
    Other issues: Milk quotas
  2. IHTM24251
    Other issues: Valuing milk quotas
  3. IHTM24252
    Other issues: Sugar beet quotas
  4. IHTM24253
    Other issues: Comparison with the income provisions (for farming and exploitation)
  5. IHTM24254
    Other issues: Single payment scheme
  6. IHTM24255
    Other issues: Form IHT414
  7. IHTM24256
    Other issues: European Economic Area (EEA) - transfers of value on or after 22 April 2009
  8. IHTM24257
    Other issues: European Economic Area (EEA) - retrospective application for transfers of value before 22 April 2009