If you are carrying on a farming trade as an individual, you are liable to Income Tax (IT) on the profits of your business.
If you are carrying on a farming trade through a company, the company is liable to Corporation Tax (CT) on its farming profits.
Both IT and CT customers are required to pay and file through the Revenue Online Service (ROS), for more information, see:
A number of Tax reliefs related to farming, are available to promote and support the farming industry.
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