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HMRC internal manual

Business Income Manual

Farming: receipts and expenses: arrangement of guidance: contents

This section contains the following:

  1. BIM55151
    Farming grants and subsidies: general
  2. BIM55155
    Farming: tax treatment of grants and subsidies: general principles
  3. BIM55160
    Farming: timing of recognition of grants and subsidies
  4. BIM55165
    Farming: particular grants which may cause doubt or difficulty
  5. BIM55175
    Farming: sales via marketing co-operatives
  6. BIM55180
    Farming: compensation received for compulsory slaughter of animals
  7. BIM55185
    Farming: spreading relief following compulsory slaughter: computation
  8. BIM55190
    Farming: method of allowing spreading relief
  9. BIM55195
    Farming: insurance compensation: compulsory slaughter of animals
  10. BIM55200
    Farming: receipts from sales of turf
  11. BIM55205
    Farming: receipts from sales of timber etc
  12. BIM55210
    Farming: Christmas trees
  13. BIM55220
    Farming: receipts for grants of easements or wayleaves
  14. BIM55225
    Farming: receipts from licence give to treasure seekers
  15. BIM55230
    Farming: payments for protection of field monuments
  16. BIM55235
    Farming: compensation for land etc acquired by public bodies
  17. BIM55240
    Farming: compensation for notice to quit given by a landlord
  18. BIM55245
    Farming: tenant right
  19. BIM55250
    Farming: expenses of farmhouse
  20. BIM55255
    Farming: farmhouse rent
  21. BIM55260
    Farming: farm cottages
  22. BIM55265
    Farming: cost of reclaiming scrubland formerly under cultivation
  23. BIM55270
    Farming: land drainage expenditure: SP5 81
  24. BIM55275
    Farming: orchards
  25. BIM55280
    Farming: subscriptions to NFU and agricultural and breed societies
  26. BIM55285
    Farming: tenant right
  27. BIM55290
    Farming: professional fees for valuation of tenant right