BIM55125 - Farming: Basic Payment Scheme: Delinked Payments: contents Basic Payment Scheme (BPS): Delinked Payments BIM55126 Overview BIM55128 Explanation of terms BIM55130 Tax treatment BIM55132 Expenses BIM55134 Leasing BIM55136 Helpsheet 232 BIM55138 Income recognition (2005-2007 inclusive) BIM55140 Income recognition (2008 onwards)