Farming

Overview

An individual carrying on a farming trade is liable to income tax on the profits they earn from the business.

A company carrying on a farming trade is subject to corporation tax on its annual profits.

Both income tax and corporation tax customers are required to pay and file through the Revenue Online Service (ROS).

For more information, see Pay and file system - how does it work? (Individuals) and Corporation Tax (CT) payment and filing (companies).

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