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HMRC internal manual

Inheritance Tax Manual

The District Valuer: Additional advice on agricultural property

If appropriate the DV will also provide advice on:

  • Whether any land is agricultural land or pasture (IHTM24031)
  • Whether there is any woodland (IHTM24032) or any buildings used in connection with the intensive rearing (IHTM24033) of livestock or fish, which is occupied with the agricultural land or pasture and is ancillary to that land.