°Ç¸ç³Ô¹Ï

Skip to main content
HMRC internal manual

Inheritance Tax Manual

From:
HM Revenue & Customs
Published
20 March 2016
Updated:
7 April 2026 - See all updates

IHTM24167 - 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.