Backing angle = arctan(sin(common roof angle)). Bevelling the top edge of the hip rafter to this angle lets the sheathing lie flat across it. At 6/12 the backing angle is 24.09 degrees.

Loading calculator…

PitchAngleSlope %MultiplierHip / valleyRafter per 12" run
0.25/121.19°2.08%1.00021.414412.00"
0.5/122.39°4.17%1.00091.414812.01"
1/124.76°8.33%1.00351.416712.04"
1.5/127.13°12.50%1.00781.419712.09"
2/129.46°16.67%1.01381.424012.17"
2.5/1211.77°20.83%1.02151.429512.26"
3/1214.04°25.00%1.03081.436112.37"
3.5/1216.26°29.17%1.04171.444012.50"
4/1218.43°33.33%1.05411.453012.65"
4.5/1220.56°37.50%1.06801.463112.82"
5/1222.62°41.67%1.08331.474313.00"
5.5/1224.62°45.83%1.10001.486613.20"
6/1226.57°50.00%1.11801.500013.42"
6.5/1228.44°54.17%1.13731.514413.65"
7/1230.26°58.33%1.15771.529813.89"
7.5/1232.01°62.50%1.17921.546214.15"
8/1233.69°66.67%1.20191.563514.42"
8.5/1235.31°70.83%1.22551.581714.71"
9/1236.87°75.00%1.25001.600815.00"
9.5/1238.37°79.17%1.27541.620715.31"
10/1239.81°83.33%1.30171.641515.62"
11/1242.51°91.67%1.35661.685316.28"
12/1245.00°100.00%1.41421.732116.97"
13/1247.29°108.33%1.47431.781517.69"
14/1249.40°116.67%1.53661.833318.44"
15/1251.34°125.00%1.60081.887519.21"
16/1253.13°133.33%1.66671.943720.00"
18/1256.31°150.00%1.80282.061621.63"
20/1259.04°166.67%1.94372.185823.32"
24/1263.43°200.00%2.23612.449526.83"

Should I back the hip or drop it?

Backing bevels the top edge and gives the cleanest plane. Dropping lowers the whole rafter by an equivalent amount, which is faster but can telegraph through thin coverings. Backing is the better choice under metal or slate.

Does the backing angle apply to valleys too?

Valleys use the same geometry but the bevel runs the other way, forming an internal rather than external corner.