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RPA may treat multiple farming businesses as one
Farmers with 2 or more businesses may be treated as one for rural payments even if separate for tax; RPA may require the Separate Business Questionnaire (IACS26).
By Taxxa AI OyPublished 2 October 2026
Farmers running more than one farming business may find the Rural Payments Agency treats them as a single business for rural grants and paymentsGOV. The registration guidance now warns that where an applicant has 2 or more farming businesses, RPA may need to treat them as one business
GOV — and this can apply even where the businesses are treated as 2 separate businesses for other purposes, such as tax.
RPA may ask the applicant to complete a 'Separate Business Questionnaire (IACS26)' so it can understand the structure of the business. The linked business-structure guidance confirms the questionnaire's role: anyone splitting a business into 2 or more, or involved in more than one business registered with RPA, uses the IACS26 form to set out the position, and structural changes or multi-business involvement can lead RPA to change the Single Business Identifier (SBI), weighing the business structure, interests in other farming businesses, who farms the land and applies for payment, shareholding percentages and who holds ultimate responsibility for decisions and transactions between the businesses.
Day-to-day record maintenance runs through the same service. Personal details — name, date of birth, home address, email and telephone number — can only be updated by the customer, by signing in, selecting 'View personal details' and then 'Amend personal details', and submitting; an email address already registered to another user is rejected, so a unique address is needed. Business details — name, correspondence address, telephone, email, VAT registration number and bank details — can be updated by the customer or by an agent with the right permission level via 'Your businesses and messages', 'View business', 'View and amend your business details', 'Amend business details and reference numbers'. Only holders of Full Business or Make Legal Changes permissions can register, view or update bank account details, and bank details must never be sent by email or post; registration of bank details follows business registration after a 24-hour wait. Other changes point to their own routes: splits, mergers and partner changes go to the business-structure guidance, deaths to the registered-customer-dies guidance, and powers of attorney to the PoA guidance, with anything else directed to the RPA helpline on 03000 200 301 (Monday to Friday, 8:30am to 5pm except bank holidays).
Legal basis: HMRC's Rural Payments Agency registration guidance read with the Rural payments business-structure guidance.
If you run more than one farming business, expect RPA to assess whether they count as one and complete the Separate Business Questionnaire (IACS26) promptly if asked.