Guidance: Farm stock valuation: HS232 Self Assessment helpsheet

Updated: The helpsheet has been added for the tax year 2016 to 2017.

This guide explains the methods of farm stock valuation that HM Revenue and Customs (HMRC) can accept. It covers livestock, growing crops, harvested crops, cooperatives, the effects of grants and subsidies on stock valuations, and deemed cost valuation.


Source: HMRC