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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Compensation: displaced tenants: agricultural

A landlord can serve a notice to quit at any time, but that notice must not terminate the tenancy earlier than 12 months after the current tenancy is due to expire. For example, if a tenancy runs to 25 September in each year, a notice given in November 1992 cannot terminate the tenancy before 25 September 1994.