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Foot Anstey

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HMRC clarifies the tax treatment of Ecosystem Service Payments: What rural landowners need to know

On 14 May 2026, HM Revenue & Customs (HMRC) published its long‑awaited technical note on the taxation of ecosystem services, providing important guidance for landowners participating in emerging environmental markets. You can access the full note here: Technical note on ecosystem services – GOV.UK The note addresses the tax treatment of payments linked to: These […]