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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Lifetime transfers: Continuing occupation

You need to ensure that the property has been occupied (IHTM24070) for agricultural purposes (IHTM24060) throughout the period between the date of transfer and the date of death. It does not matter if the identity of the occupier has changed, but the occupation must have been continuous.

In this context, this means occupation for the purposes of agricultural relief generally. So if the property has been let on, say, a grazing let, the fact that, with this type of letting, the land is normally vacant for part of the year would not necessarily mean that it had not been continuously occupied. Similarly, a short break between lettings while a new tenancy agreement was drawn up would not prevent the condition from being satisfied.