BIM55060 - Farming in tax law: farm land let for period of 365 days or more

Where farm land is let for a period of 365 days or more, the tenant will normally be the occupier and hence the person farming that land for tax purposes.

The lessor is chargeable on the rents under Schedule A. Even where he or she is at the same time farming on other land, the rents should be charged separately under Schedule A. (see Bennion v Roper [1970] 46TC613).