Odiri Tax Consultants & Accountants

Specialist Agricultural Accountants
Farmers, Landowners, Estates and Agribusinesses

Accountants and Tax Specialists for Farmers, Landowners and Agribusinesses

Specialist accounting, tax planning and business advisory services for UK farmers, landowners, rural estates and agricultural businesses.

We help you manage seasonal cash flow, agricultural accounts, succession, inheritance tax exposure, business diversification and HMRC compliance while protecting the long-term value of your land and business.

Transparent professional fees Nationwide agricultural support Secure and confidential service
Qualified Accountants IFA Member HMRC Registered Agent Secure Digital Service Professional Indemnity Insured
Agricultural Accountancy

More Than Annual Accounts

Agricultural businesses need advisers who understand seasonal income, volatile input costs, land ownership, livestock, crops, grants, machinery investment and long-term family succession.

Specialist Rural Business Advice

Protecting Your Land, Income and Agricultural Legacy

Farming and land-based businesses often combine several activities, ownership structures and generations. The accounting and tax position can therefore be considerably more complex than that of a conventional trading business.

Odiri Tax Consultants & Accountants provides clear, practical advice based on how your farm, estate or rural enterprise actually operates.

  • Accounts tailored to agricultural businesses
  • Seasonal cash-flow and profitability analysis
  • Tax planning for land, property and trading assets
  • Succession and inheritance tax planning
  • Advice on diversification and new income streams
  • Professional communication with HMRC
Who We Support

Agricultural Accounting Services Across the Rural Economy

We support established farming families, new agricultural ventures, rural estates and diversified businesses operating across the UK.

Family Farms

Accounting, tax and succession support for multi-generational farming businesses.

Tenant Farmers

Tax and accountancy services for farmers operating under agricultural tenancies and Farm Business Tenancies.

Landowners

Tax planning for agricultural land, property income, disposals, development and estate succession.

Rural Estates

Integrated accounting and tax support for estates with farming, property and commercial activities.

Livestock Businesses

Accounts and financial reporting for livestock farms, breeders and animal-based agricultural enterprises.

Arable Farms

Support with crop valuation, seasonal profitability, machinery investment and agricultural tax planning.

Diversified Farms

Advice for farm shops, holiday accommodation, events, livery, renewable energy and rural tourism.

Agricultural Companies

Annual accounts, Corporation Tax, payroll, VAT and strategic financial support for incorporated businesses.

Our Agricultural Services

Comprehensive Accounting, Tax and Advisory Support

Our services can be tailored to the size, structure and complexity of your farm, estate or agricultural business.

FA

Farm Accounts and Financial Reporting

Clear and compliant accounts that show how your agricultural business is performing.

  • Sole trader, partnership and company accounts
  • Livestock, crop, feed and stock valuations
  • Enterprise and cost-centre reporting
  • Seasonal cash-flow forecasting
  • Capital grant and machinery accounting
TX

Agricultural Tax Returns

Preparation and submission of personal, partnership and company tax returns for agricultural businesses.

  • Self Assessment tax returns
  • Partnership returns
  • Corporation Tax returns
  • Income averaging considerations
  • Tax payment planning
SP

Farm Succession Planning

Structured planning for the transfer of land, businesses and agricultural assets between generations.

  • Family farm succession strategies
  • Lifetime gifts of land and business assets
  • Ownership and partnership restructuring
  • Family stakeholder considerations
  • Coordination with legal advisers
IHT

Inheritance Tax Planning

Forward-looking advice to assess potential inheritance tax exposure and the availability of relevant reliefs.

  • Agricultural Property Relief reviews
  • Business Property Relief reviews
  • Estate and ownership analysis
  • Will and succession planning support
  • Trust and lifetime planning considerations
CGT

Capital Gains Tax Planning

Tax advice relating to disposals, transfers, redevelopment and restructuring of agricultural assets.

  • Land and property disposals
  • Gift and succession-related transfers
  • Rollover and holdover relief considerations
  • Development land transactions
  • Capital Gains Tax reporting
DV

Farm Diversification

Advice on the commercial and tax implications of introducing new non-farming income streams.

  • Farm shops and direct-to-consumer sales
  • Holiday accommodation and glamping
  • Events and venue hire
  • Livery yards and equestrian services
  • Renewable energy and solar income
VAT

Agricultural VAT Services

VAT advice and return preparation for agricultural, property and diversified rural business activities.

  • VAT registration and deregistration
  • Quarterly VAT return preparation
  • Land and property VAT considerations
  • Mixed and diversified activities
  • Digital VAT record keeping
PY

Payroll and Employment Taxes

Payroll support for permanent, temporary and seasonal agricultural employees.

  • PAYE registration
  • Weekly and monthly payroll
  • Seasonal worker payroll
  • Pension auto-enrolment support
  • P60 and HMRC reporting
MTD

Cloud and Digital Accounting

Practical support with digital records, bookkeeping and Making Tax Digital obligations.

  • Cloud accounting software setup
  • Digital bookkeeping systems
  • Bank-feed integration
  • Quarterly reporting support
  • Software training and ongoing assistance
Agricultural Tax Planning

Tax Considerations Requiring Specialist Review

Agricultural tax reliefs and planning opportunities are subject to detailed statutory conditions. We review the ownership, occupation and commercial use of your assets before advising.

Agricultural Property Relief Review of agricultural land, buildings, occupation, ownership and qualifying agricultural value.
Business Property Relief Assessment of trading activity, investment exposure and the business use of agricultural and diversified assets.
Farmers’ Income Averaging Consideration of averaging elections where qualifying farming profits fluctuate between tax years.
Capital Allowances Review of qualifying expenditure on machinery, equipment, infrastructure and other business assets.
Capital Gains Tax Reliefs Consideration of available reliefs when agricultural land, property or business assets are transferred or sold.
Grants and Subsidies Accounting and tax treatment of agricultural grants, support payments and capital funding.
Land and Property VAT Review of VAT treatment for sales, leases, development, commercial use and mixed activities.
Business Restructuring Advice on sole trader, partnership and limited company structures for farming and diversified activities.
Succession and Generational Planning

Preparing the Farm for the Next Generation

Agricultural succession involves more than deciding who will run the farm. It may affect land ownership, partnership interests, family expectations, borrowing, inheritance tax and the future commercial viability of the business.

Early planning allows time to review ownership, responsibilities and tax consequences before major decisions are implemented.

Discuss Agricultural Succession
Farm Diversification

Structuring New Rural Income Streams Properly

Diversification can strengthen a farming business, but it can also change its tax, VAT, accounting and inheritance tax position. The structure should be reviewed before substantial investment is made.

RT

Rural Tourism

Accounting and tax advice for holiday cottages, glamping, camping, visitor attractions and farm-based tourism businesses.

FS

Farm Shops and Food Sales

Business structuring, VAT, payroll and accounting support for farm shops, cafés and direct food sales.

EN

Renewable Energy

Accounting and tax support for solar, battery storage, wind, biomass and other land-based energy arrangements.

EV

Events and Venue Hire

Advice for weddings, corporate events, festivals and commercial venue use on agricultural land.

EQ

Equestrian and Livery

Accounting and tax support for livery yards, equestrian facilities, grazing and related services.

PR

Property and Development

Tax advice for barn conversions, commercial lettings, development opportunities and changes in land use.

Why Choose Odiri

Specialist Advice for Agricultural and Rural Businesses

Agricultural businesses require more than standard accounts preparation. Your adviser must understand the interaction between the farming trade, land ownership, family succession, diversification and long-term tax planning.

We provide clear advice based on your commercial circumstances and explain the practical implications before you make significant financial decisions.

Contact Our Agricultural Accountants
Our Process

A Clear and Structured Approach

We begin by understanding your agricultural activities, ownership structure, income sources and immediate priorities.

1

Initial Consultation

Tell us about your farm, estate, ownership structure, activities and current accounting or tax concerns.

2

Scope and Quotation

We identify the services required and provide a clear professional quotation before work begins.

3

Detailed Review

We review your records, accounts, ownership arrangements and relevant tax or commercial documentation.

4

Advice and Implementation

We explain our findings, prepare the required work and support you with implementation and compliance.

Frequently Asked Questions

Agricultural Accounting and Tax Questions

What makes agricultural accounting different?

Agricultural accounting must reflect seasonal trading, crop and livestock valuations, fluctuating commodity prices, land ownership, agricultural grants, machinery investment and long-term succession. These factors often require specialist accounting and tax treatment.

What tax reliefs may be relevant to farmers and landowners?

Depending on the circumstances, relevant provisions may include agricultural and business property reliefs, farmers’ income averaging, capital allowances and Capital Gains Tax reliefs. Eligibility depends on the statutory conditions in force and the particular use, ownership and occupation of the assets.

Can you help with farm succession planning?

Yes. We can review your ownership structure, partnership or company arrangements, potential inheritance tax exposure and the tax consequences of transferring land or business interests to the next generation.

Do you advise diversified farm businesses?

Yes. We advise agricultural businesses operating farm shops, holiday accommodation, glamping, livery, renewable energy, events and property activities. We review how the new activity affects tax, VAT, accounts and the wider business structure.

Do you work with both tenant farmers and landowners?

Yes. We support owner-occupiers, tenant farmers, landowners, farming partnerships, agricultural companies and rural estates.

Can you prepare partnership and limited company accounts?

Yes. We prepare accounts and tax returns for sole traders, partnerships and limited companies, including agricultural businesses operating through more than one legal entity.

Can you assist with Making Tax Digital?

Yes. We can help you choose appropriate accounting software, organise digital records, connect bank feeds and meet applicable Making Tax Digital reporting obligations.

Do you provide agricultural VAT services?

Yes. We assist with VAT registration, digital records, quarterly returns and the VAT treatment of agricultural, property and diversified activities.

Do you support farming clients throughout the UK?

Yes. We provide accounting and tax support to farmers, landowners and agribusinesses throughout the UK using telephone, video meetings and secure digital systems.

Will I receive a quotation before work begins?

Yes. Once we understand your agricultural activities, business structure and the work required, we provide a clear professional quotation before commencing the engagement.

Specialist Agricultural Accounting and Tax Support

Protect the Future of Your Farm, Land and Rural Business

Contact Odiri Tax Consultants & Accountants for specialist accounting, tax planning and business advice for farmers, landowners, rural estates and agribusinesses. We will review your circumstances, explain the next steps and provide a transparent professional quotation.

Clear scope of work Transparent professional fees Confidential and secure service
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