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HMRC internal manual

Business Income Manual

Trade profits: Statute - supplementary charging provisions - farming

S9 Income (Trading and Other Income) Act 2005; S36 Corporation Tax Act 2009

All farming and marketing gardening in the United Kingdom is to be treated as the carrying on of a trade or part of a trade. Profits are therefore chargeable to Income Tax or Corporation Tax as trading income.

Detailed guidance on farming etc is at BIM55000 onwards.