Agricultural Accountants in Devon

Written and reviewed by the Agricultural Accountants editorial team. Last reviewed 27 July 2026.

Devon has the largest farmed area of any English county, most of it grass: dairy and beef cattle in the mild lowlands of mid and south Devon, and sheep and suckler cows grazing the higher ground of Dartmoor and Exmoor. That split, productive lowland and less-favoured upland, shapes the tax as much as the farming.

It is dairy and livestock country, which puts the herd basis and profit averaging at the centre of the accounts work here.

The Herd Basis for Devon Dairy and Beef

A Devon dairy or suckler herd kept for what it produces can go on the herd basis, which treats it as a capital asset rather than trading stock and can change the tax on a herd reduction or sale entirely. The election has tight deadlines, and it is one of the things a general accountant most often misses, as set out in our guide to averaging and the herd basis.

With milk and store prices as volatile as they are, two-year and five-year averaging also do real work here, smoothing a good year against a poor one so neither wastes allowances.

Upland Farms and the Subsidy Transition

Dartmoor and Exmoor farms lean more on support than the lowland dairy units, so the end of delinked payments after 2027 and the shift to environmental schemes hits them harder. That income is taxable as farming income, and getting its treatment and timing right matters most where it is a larger share of the total.

Many upland holdings are also the kind of family farm the inheritance-tax reform frightened, so the succession calculation at the current £2.5 million position is worth doing rather than dreading.

What we do for Devon business owners

Accountants for Farmers

The everyday accountancy for a working farm, done by someone who knows farming, not a high-street generalist.

Farm Accounts and Returns

The annual accounts and return for the farm, prepared from your records and filed on time.

Succession and IHT Planning

Working out the inheritance-tax position on the farm and planning the succession, at the current £2.5m position.

Rural Business Accountants

For estates and diversified farms where the income is mixed and the reliefs need protecting.

Making Tax Digital

The Making Tax Digital software set up and the quarterly updates filed, so the deadlines are not yours to carry.

Common questions

Should my Devon dairy herd be on the herd basis?

Often it is worth it, because it takes the herd out of trading stock and can change the tax on a future herd sale or reduction. It has to be elected within a time limit, so it is a decision to make early with advice rather than in hindsight.

Do you act for hill farms on Dartmoor and Exmoor?

Yes. Upland farms have their own mix of subsidy dependence and succession worry, and both are core to what we do. The work runs remotely, so being on the moor makes no difference.