Original document : https://www.gov.uk/government/publications/farmers-and-market-gardeners-hs224-self-assessment-helpsheet

Change description : 2025-04-06 00:15:00: The helpsheet and examples for tax year 2024 to 2025 has been added, and the versions for tax year 2020 to 2021 have been removed. [Guidance and regulation]

Showing diff : 2024-04-05 23:41:20.186210913 +00:00..2025-04-05 23:18:28.836657068 +00:00

Guidance

Check reliefs and rules for farmers and market gardeners (Self Assessment helpsheet HS224)

Find out how to claim on special rules and reliefs that may apply if you prepare your accounts on an accruals basis.

From:: HM Revenue & Customs
Published: 4 July 2014
Last updated: 6 April ~~2024~~2025 — See all updates

Documents

HS224 Farmers and market gardeners (2024)(2025)

HTML

HS224 example 4 (2024)(2025)

PDF, ~~263~~1.3 KBMB, 6 pages

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HS224 example 5 (2024)(2025)

PDF, ~~239~~301 KB, 4 pages

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HS224 Farmers and market gardeners (2023)(2024)

HTML

HS224 example 4 (2023)(2024)

PDF, ~~1.4~~263 MBKB, 6 pages

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HS224 example 5 (2023)(2024)

PDF, ~~460~~239 KB, 54 pages

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HS224 Farmers and market gardeners (2022)(2023)

HTML

HS224 example 4 (2022)(2023)

PDF, ~~242~~1.4 KBMB, 6 pages

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HS224 example 5 (2022)(2023)

PDF, ~~245~~460 KB, 5 pages

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HS224 Farmers and market gardeners (2021)(2022)

HTML

HS224 example 4 (2021)(2022)

PDF, ~~263~~242 KB, 6 pages

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HS224 example 5 (2021)(2022)

PDF, ~~248~~245 KB, 5 pages

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Details

If you’re a farmer or market gardener who prepares their accounts on accruals basis you may be able to claim on special rules and reliefs.

The guide covers:

farmers’ averaging relief

buildings and structures allowance

herd basis

losses

the treatment of compensation for compulsory slaughter

some aspects of information from accounts in addition to those covered in information from your accounts: HS229 Self Assessment helpsheet

Published 4 July 2014

Last updated 6 April ~~2024~~ ~~+ show~~2025 href="#full-history">+ show all updates

Update history

2025-04-06 00:15
The helpsheet and examples for tax year 2024 to 2025 has been added, and the versions for tax year 2020 to 2021 have been removed.

2024-04-06 00:30
The helpsheet and examples for tax year 2023 to 2024 has been added, and the versions for tax year 2019 to 2020 have been removed.

2023-04-06 00:15
The helpsheet, example 4 and example 5 for tax year 2022 to 2023 has been added, and the versions for tax year 2018 to 2019 has been removed.

2022-04-06 00:15
The helpsheet and examples for tax year 2021 to 2022 have been added, and the versions for tax year 2016 to 2017 and 2017 to 2018 have been removed.