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HMRC internal manual

Capital Gains Manual

Compensation: displaced tenants: agricultural: amount of compensation

The amount of compensation is normally five times the annual rent of the holding immediately before the tenancy ends.

In some cases the compensation due is higher, up to a maximum of six times the annual rent. In order to obtain a higher amount of compensation the tenant must give notice in writing under section 60(6) AHA 1986 to the landlord at least one month before the termination of the tenancy that he intends to claim a higher amount of compensation, and he must show that his `actual loss’ from quitting the tenancy is greater than one year’s annual rent. `Actual loss’ means the loss or expense incurred in the sale or removal of household goods, implements of husbandry, fixtures, farm produce or farm stock on or used in connection with the holding.