Threads / Basis Period Reform / Income Tax: Extension of averaging period for farmers
Consultation Outcome Published 9 Dec 2015 HM Revenue & Customs ↗ View on GOV.UK

Income Tax: Extension of averaging period for farmers

Consultation on the extension of the averaging period for farmers’ profits to 5 years.

Opened 8 Jul 2015
Closed 7 Sep 2015
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The government announced an extension of the averaging period for farmers to 5 years.

This consultation explores ways in which the extension could be designed and implemented.