Guidance
Farm stock valuation (Self Assessment helpsheet HS232)
Find out how to value your farm stock for Self Assessment purposes.
- From:
- HM Revenue & Customs
- Published
- 4 July 2014
- Last updated
-
6 April
20242025 — See all updates
Documents
Details
This guide explains the methods of farm stock valuation that HMRC can accept in your Self Assessment tax return.
It covers:
- livestock
- growing crops
- harvested crops
- cooperatives
- the effects of grants and subsidies on stock valuations
- deemed cost valuation
Updates to this page
Published 4 July 2014
Last updated 6 April 2024
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href="#full-history">+ show all updates
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Update history
2025-04-06 00:15
The helpsheet for tax year 2024 to 2025 has been added, and the version for tax year 2020 to 2021 has been removed.
2024-04-06 00:15
The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.
2023-04-06 00:15
The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.
2022-04-06 00:15
The helpsheet for the tax year 2021 to 2022 has been added, and the versions for tax years 2016 to 2017 and 2017 to 2018 have been removed.
Details
This guide explains the methods of farm stock valuation that HMRC can accept in your Self Assessment tax return.
It covers:
- livestock
- growing crops
- harvested crops
- cooperatives
- the effects of grants and subsidies on stock valuations
- deemed cost valuation
Updates to this page
Published 4 July 2014
Last updated 6 April 2024
+ show2025
href="#full-history">+ show all updates
-
Sign up for emails or print this page
Update history
2025-04-06 00:15
The helpsheet for tax year 2024 to 2025 has been added, and the version for tax year 2020 to 2021 has been removed.
2024-04-06 00:15
The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.
2023-04-06 00:15
The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.
2022-04-06 00:15
The helpsheet for the tax year 2021 to 2022 has been added, and the versions for tax years 2016 to 2017 and 2017 to 2018 have been removed.
Details
This guide explains the methods of farm stock valuation that HMRC can accept in your Self Assessment tax return.
It covers:
- livestock
- growing crops
- harvested crops
- cooperatives
- the effects of grants and subsidies on stock valuations
- deemed cost valuation
Updates to this page
Published 4 July 2014
Last updated 6 April Sign up for emails or print this page
Update history
2025-04-06 00:15
The helpsheet for tax year 2024 to 2025 has been added, and the version for tax year 2020 to 2021 has been removed.
2024-04-06 00:15
The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.
2023-04-06 00:15
The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.
2022-04-06 00:15
The helpsheet for the tax year 2021 to 2022 has been added, and the versions for tax years 2016 to 2017 and 2017 to 2018 have been removed.