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HMRC internal manual

Inheritance Tax Manual

Agricultural Tenancies Act 1995: The contract of an ATA 1995 Act tenancy

The parties are completely free to decide their own terms. The length of term may be periodic or fixed-term. The parties will then be contractually bound for the length of the tenancy agreement.

A short fixed-term of less than two years will end automatically without notice.

A long fixed-term for two years or more will continue on expiry as a yearly tenancy and will require at least 12 months notice of termination.

A short periodic tenancy will require one period’s notice to quit to terminate.

A yearly periodic tenancy will require at least 12 and not more than 24 months notice to quit to terminate.

On the death of either party to a fixed-term tenancy the tenancy will continue until its contractual term date and vest in the personal representatives of the deceased landlord or tenant. The parties can provide for this by including a break clause allowing either party to give notice to terminate following the death of the tenant.