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 — See all updates

Documents

HS224 Farmers and market gardeners (2024)

HTML

HS224 example 4 (2024)

PDF, 263 KB, 6 pages

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HS224 example 5 (2024)

PDF, 239 KB, 4 pages

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HS224 Farmers and market gardeners (2023)

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HS224 example 4 (2023)

PDF, 1.4 MB, 6 pages

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HS224 example 5 (2023)

PDF, 460 KB, 5 pages

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HS224 Farmers and market gardeners (2022)

HTML

HS224 example 4 (2022)

PDF, 242 KB, 6 pages

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HS224 example 5 (2022)

PDF, 245 KB, 5 pages

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HS224 Farmers and market gardeners (2021)

HTML

HS224 example 4 (2021)

PDF, 263 KB, 6 pages

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HS224 example 5 (2021)

PDF, 248 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 all updates

1. 6 April 2024

   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.

2. 6 April 2023

   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.

3. 6 April 2022

   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.

4. 6 April 2021

   The helpsheet and examples have been added for the tax year 2020 to 2021.

5. 6 April 2020

   The helpsheet and examples have been added for the tax year 2019 to 2020.

6. 6 April 2019

   Helpsheet and examples have been added for the tax year 2018 to 2019.

7. 6 April 2018

   Helpsheet and examples have been updated for the tax year 2017 to 2018.

8. 7 April 2017

   The examples for the tax year 2016 to 2017.

9. 6 April 2016

   Rates, allowances and duties have been updated for the tax year 2016 to 2017.

10. 15 April 2015

    Rates, allowances and duties have been updated for the tax year 2015 to 2016.

11. 4 July 2014

    First published.