Single Farm Payment

Single Farm Payment

Didn't find your answer?

BIM55125 at
http://www.hmrc.gov.uk/manuals/bimmanual/BIM55125.htm
directs us to TBSE9 for guidance, at
http://www.hmrc.gov.uk/bulletins/tb-se-june05.pdf

TBSE9 advises that
During the process of analysing the EU regulations for the purposes of this article we had to contend with a reform that was still evolving and indeed is continuing to do so. As a consequence this article represents our view as at May 2005.
In future months the most up to date position will be available within HMRC published guidance material as indicated at the commencement of each section.

Given the age of TBSE9, its acknowledgement that it is commenting on an area of moving goal posts, and HMRC commitment to updating its advice "in future months" I am wondering if readers can confirm that this remains the latest advice or can otherwise direct me to something more recent?

Clint Westwood

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By michaelblake
25th Mar 2009 17:02

Curious
Clint

PTPs professional update in October 2008 reported an item from Farmlines Alert issued by Larking Gowan in August 2008 that said that:

"Talks between HMRC and professional bodies have now reached a satisfactory conclusion. Revised guidance has recently been issued on the point at which single payment should be recognised for accounting purposes" and gave other detail too lengthy to record here.

there is a link to request the farmline at http://www.larking-gowen.co.uk/newsletters

Like you however I can find nothing on the HMRC website later than the TB special edition.

MichaelI

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