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HMRC internal manual

Business Income Manual

From
HM Revenue & Customs
Updated
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Farming: payments for protection of field monuments

S25 Income Tax (Trading and Other Income) Act 2005, S46 Corporation Tax Act 2009

Token payments received from a Public Body such as English Heritage by an occupier of land used for arable farming or tree planting who undertakes to protect an ancient field monument on that land are to be treated as tax free and ignored for the purposes of tax.