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  46TC613).