Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Business Income Manual

From
HM Revenue & Customs
Updated
, see all updates

Farming in tax law: farm land let for period of 365 days or more

S268 Income Tax (Trading and Other Income) Act 2005, S205 Corporation Tax Act 2009

Where farm land is let for a period of 365 days or more, the tenant will normally be the occupier and hence the person farming that land for tax purposes.

The landlord is chargeable on the rents as property income. Even where he or she is at the same time farming on other land, the rents should be charged separately in this way (see Bennion v Roper [1970] 46TC613).