Farm Accountants and Tax Advisers in the UK
A hand-checked list of 30 UK accountancy firms that say they work with farms, grouped by region, plus the registers that let you check an accountant is qualified. It is not a ranking and nobody pays to be here.
This list has 33 entries: 30 UK accountancy firms that say they work with farms, from Aberdeen to Cornwall and from North Wales to Norfolk, and three professional bodies whose registers let you check a member. We opened each page and restated only what it says. Nothing is ranked or paid for. Before you sign anyone, check them on their professional body's register and ask who will do your work.
No paid placements. Run a UK business that fits here? Email hello@farmhq.ai with your business name, area covered and website.
Which farm accountants cover my area?
Start with the region you farm in, then pick two or three firms to talk to. A firm with several offices appears under each area it states it covers, and the coverage shown is what the firm says on its own page. Many work remotely, so a firm outside your area can still act for you. Ask each firm which office would look after your farm.
Scotland
- Hall Morrice: Aberdeen, Aberdeenshire
- EQ Chartered Accountants: Forfar, Dundee, Inverness, Kelso
- McKilligan Financial: North East Scotland
- Johnston Carmichael: Scotland
- Thomson Cooper: Scotland
- Azets, Perth office: Scotland (Perth)
- Armstrong Watson: Northern England, Scotland
Wales
- LHP Accountants: Carmarthen, Haverfordwest, Aberystwyth, Lampeter
- Aston Hughes: North Wales
- Richard Williams & Co: Anglesey, North Wales
- WR Partners: Shropshire, Cheshire, Wales
- Hazlewoods: South West England, Cardiff
- Black Acre Rural: Cheshire, North Wales, North West
Northern Ireland
- Hamill McIlwaine: Northern Ireland
North of England and Cumbria
- Armstrong Watson: Northern England, Scotland
- Hentons: Yorkshire
- David Allen: Carlisle, Penrith, Workington
- Black Acre Rural: Cheshire, North Wales, North West
- Forrester Boyd: Lincolnshire, Yorkshire
Midlands and Welsh borders
- Stanton Ralph & Co: Shropshire, Bridgnorth
- WR Partners: Shropshire, Cheshire, Wales
- Wright Vigar: East Midlands
East of England
- Larking Gowen: East Anglia
- Lovewell Blake: Norfolk, Suffolk
- Whitings LLP: East Anglia
- Rickard Luckin: Essex
- Forrester Boyd: Lincolnshire, Yorkshire
South West
- Simpkins Edwards: Devon, South West
- Albert Goodman: Somerset, Dorset, Devon, Cornwall, Bristol
- PKF Francis Clark: South and West England
- Hazlewoods: South West England, Cardiff
South East
- Carpenter Box: Sussex, Portsmouth, Southampton, London
Any part of the UK
- Streets Accountants: UK-wide
- MHA: UK-wide
- Saffery: UK-wide, Inverness
Looking for Fife or Dunfermline? We have not verified a firm that names an office there. The nearest offices we have checked are Azets in Perth and EQ in Dundee and Forfar. Ask them which team would handle your farm.
What does a farm accountant do that a general accountant does not?
A farm accountant knows the tax rules that only farmers get, and applies them for you. A general accountant may never have met them.
Four come up again and again. Profit averaging lets a farmer average profits over two or five years when income swings. HMRC's Business Income Manual sets out the rules. Capital allowances cover machinery and equipment. GOV.UK says the Annual Investment Allowance lets a business deduct the full cost of most plant and machinery, up to a limit.
Inheritance tax reliefs matter on a family farm. GOV.UK says the changes to agricultural and business property relief take effect from 6 April 2026, with full relief up to a combined £2.5 million and 50% relief above that.
The fourth is VAT. The Agricultural Flat Rate Scheme is an alternative to VAT registration, with a 4% flat rate addition. Farm turnover must be below £150,000 to join. Our flat rate scheme guide explains it in farm terms.
Several firms in the list above name these same topics on their own pages.
How does Making Tax Digital for Income Tax affect farmers?
If you are a sole trader and your qualifying income is over the limit for the year, you must keep digital records and send HMRC quarterly updates. GOV.UK sets the dates by the income shown on your tax return.
- 6 April 2026: qualifying income over £50,000 in 2024 to 2025.
- 6 April 2027: over £30,000 in 2025 to 2026.
- 6 April 2028: over £20,000 in 2026 to 2027.
These come from GOV.UK's MTD start dates. The page says partnerships will join later, with no timeline set yet. Many farms are partnerships, so ask your accountant where you stand.
The quarterly update deadlines are 7 August, 7 November, 7 February and 7 May. You send totals for each income and expense category. Individual receipts and invoices are not sent to HMRC. An agent can sign you up, says GOV.UK's sign-up page.
GOV.UK's exemption page lists farmers' averaging claims among the cases that are exempt for now, some until April 2027 at the earliest. Check it with your accountant before you rely on it.
Our guides cover the thresholds and sign-up and quarterly updates.
What should I hand my farm accountant?
Hand over a complete, tidy set of records for the year, in the format your accountant asks for. Complete records can also cut your bill, because the accountant spends less time chasing gaps. The Association of Taxation Technicians makes the same point in its tips on choosing an adviser.
- Sales invoices and market or abattoir settlements.
- Purchase receipts, including feed, vet and fuel.
- Bank and loan statements.
- VAT records, if you are registered.
- Wage records for staff and contractors.
- Scheme payment letters, such as SFI.
- Year-end livestock numbers.
- Machinery bought or sold.
Ask your accountant early which of these they want and in what form. Our farm bookkeeping guide explains what to keep through the year, so the year end is not a shoebox job.
FarmHQ is built so one receipt photo creates both the medicine-book entry and the VAT-coded expense line.
Should a farm use cash basis or traditional accounting, and what is averaging?
Cash basis counts money when it comes in and goes out. Traditional accounting, also called accruals, counts income and costs for the period they relate to, even if the cash moves later. Which suits you depends on your set-up, and some farms are barred from cash basis.
GOV.UK's cash basis page says sole traders and partnerships without corporate partners can use it. Limited companies cannot. It also lists farming businesses with a current herd basis election, and farming businesses with a profit averaging claim, among those that cannot.
Averaging works like this. A farmer can choose to average profits over two or five consecutive tax years. The HMRC manual says it applies only where profits are volatile, tested with a 75% rule. The claim goes in the return for the last year of the period. It is mainly useful when tax rates differ between years.
That is why the choice is worth a conversation. See our guides on cash basis versus traditional accounting and profit averaging.
How do I check a farm accountant is regulated?
Check that they belong to a professional body, because tax advice itself is not formally regulated. The Association of Taxation Technicians says anyone in the UK can call themselves a tax adviser, qualified or not.
Search for them on the body's register:
- ICAEW: chartered accountants, licensed individuals and firms.
- ACCA: a directory of members and a search for firms.
- AAT: licensed accountants and bookkeepers. AAT says licensed members must hold PII cover, keep up CPD and comply with anti-money laundering rules.
Then ask two questions: are you supervised for anti-money laundering, and do you hold professional indemnity insurance? The ATT lists both as checks.
Beware of anyone who says they are "HMRC approved". The ATT says HMRC does not approve advisers.
GOV.UK's page on HMRC's registration conditions for tax advisers says a business needs approved anti-money laundering supervision before it can apply for an agent services account. It does not say HMRC checks qualifications.
How do I choose a farm accountant from this list?
Pick two or three firms, talk to them, and choose the one that understands your type of farm and explains things in plain words. The list is a starting point. It is not a recommendation, and FarmHQ takes no payment from any firm.
Questions worth asking:
- How many livestock farms do you act for?
- Who will do my work, and who do I phone?
- Is the fee fixed or hourly, and what does it cover?
- Which software do you use for Making Tax Digital?
- Will you handle averaging, capital allowances and inheritance tax planning?
You do not have to pick the nearest office. Simpkins Edwards says it advises farms more than 300 miles away, and Larking Gowen says geography is not a limiting factor for it, both using cloud systems. Simpkins Edwards also says it holds office surgeries at livestock markets in Exeter and Holsworthy.
Meet a shortlist, ask for a written scope of work, and check the person on the register before you sign.
What do farmers actually ask?
Do I need an accountant who specialises in farming?
You are not required to, but it helps. Farms have reliefs and rules most businesses never meet, such as profit averaging, the herd basis, the agricultural flat rate scheme and agricultural property relief. A specialist already knows them. Ask any accountant how many livestock farms they act for and which of these they handle.
When does Making Tax Digital for Income Tax start for farmers?
GOV.UK says sole traders with qualifying income over £50,000 were due from 6 April 2026, over £30,000 from 6 April 2027 and over £20,000 from 6 April 2028. Partnerships will join later, with no timeline set. See our MTD thresholds guide and check your own position with your accountant.
Can I use cash basis and profit averaging together?
No, according to GOV.UK. Its cash basis page lists farming businesses with a profit averaging claim, and those with a current herd basis election, among businesses that cannot use cash basis. They must use traditional accounting. Ask your accountant which route saves more tax over several years before you decide.
Is a tax adviser regulated in the UK?
Tax advice is not formally regulated, and the Association of Taxation Technicians says anyone can call themselves a tax adviser. Accountants who belong to a body such as ICAEW, ACCA or AAT follow that body's rules. Check the member on its register and ask about anti-money laundering supervision and indemnity insurance.
Has inheritance tax on farms changed?
Yes. GOV.UK says changes to agricultural and business property relief take effect from 6 April 2026. Qualifying property gets 100% relief up to a combined £2.5 million, and 50% relief above that. The detail depends on your estate, so take advice. Our inheritance tax guide explains the basics.
Will HMRC see my receipts under Making Tax Digital?
No. GOV.UK says individual receipts and invoices are not sent to HMRC. You send totals for each income and expense category in each quarterly update, and you keep the records yourself. Your accountant or your software can send the updates, so ask who will do it for your farm.
Which farm accountants work in Scotland?
This list names Johnston Carmichael, Thomson Cooper, Azets (Perth office), Hall Morrice in Aberdeen and Aberdeenshire, EQ Chartered Accountants in Forfar, Dundee, Inverness and Kelso, and McKilligan Financial in North East Scotland. Armstrong Watson says it also supports farming clients in Scotland. Each firm states its own coverage, so check which office would act for your farm.
Are there farm accountants in Wales?
Yes. This list includes LHP Accountants (Carmarthen, Haverfordwest, Aberystwyth and Lampeter), Aston Hughes in North Wales, Richard Williams & Co in Anglesey and North Wales, WR Partners, Hazlewoods with a Cardiff office, and Black Acre Rural. Check each firm's own page for the offices it states.
How do I find a farm accountant near me?
Look under your region on this page, pick two or three firms, and ask which office would act for your farm and whether they work remotely. Some firms state they advise farms a long way from their offices. Then check the person on their professional body's register before you sign.
Sources
- GOV.UK: Find out if and when you need to use Making Tax Digital for Income Tax
- GOV.UK: Send quarterly updates with Making Tax Digital for Income Tax
- GOV.UK: Find out if you can get an exemption from Making Tax Digital for Income Tax
- GOV.UK: Sign up your business for Making Tax Digital for Income Tax
- HMRC Business Income Manual: BIM84001, averaging of farmers' profits
- GOV.UK: Agricultural property relief and business property relief changes
- GOV.UK: Agricultural Flat Rate Scheme (Notice 700/46)
- GOV.UK: Who can use cash basis
- GOV.UK: Annual Investment Allowance
- GOV.UK: Check if you meet HMRC's conditions to register as a tax adviser
- Association of Taxation Technicians: Tips on how to choose the right tax adviser
- AAT: Find an AAT Licensed Accountant or Licensed Bookkeeper