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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Compensation: displaced tenants: exempt payments to farmers

If an individual agrees to protect an ancient field monument situated on land occupiedand used for arable farming or forestry, the Department of the Environment may make atoken payment in return. Such payments will normally be part of the income of therecipient, but see BIM55230 (but note non-taxable).