09 Nov 2023 All the guidance on de-linked payments

The Rural Payments Agency is replacing the BPS in England with delinked payments from 2024. The RPA will pay delinked payments annually between 2024 to 2027 and the amount paid will decrease each year, with 2027 being the final year of delinked payments.  To receive delinked payments, you must be eligible for BPS payments in 2023 (with some exceptions on inherited land) and have a reference amount.   To read all the guidance on how de-linked payments are calculated, how they affect different types of businesses and how they are treated for tax purposes. please visit this page.