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HMRC internal manual

Inheritance Tax Manual

Liabilities: investigating liabilities: set-aside repayments

Under the agricultural ‘set-aside’ scheme (IHTM24064) annual compensation payments are made to participating farmers. If the rules of the scheme are broken, either by the original farmer or a successor in title, penalties may be imposed. These may include the repayment of amounts already received.

You should refer any claim for a deduction for set-aside repayments to Technical.