Finance, Schemes & Compliance
Succession, APR/BPR & Tax Planning
The reform landed. Model your position before the conversation, not after.
Inheritance tax reform has made succession planning urgent for a defined group of farming families, and the position depends on the interaction between asset values, the relief cap, spousal transferability and the multi-year scheme agreements that can bind a successor. This module models that interaction and structures the family conversation that has to follow.
- 12 capabilities
- 3 linked schemes
- Flagship module
- Offline capable
- 12
- Capabilities in this module
- 5
- Interactive tools
- 3
- Linked support schemes
- 5
- Data integrations
- 5
- Measures reported
The ground reality
What is actually happening in succession & tax in the UK
From 6 April 2026, 100 per cent Agricultural and Business Property Relief is capped at a combined £2.5 million per person, with 50 per cent relief above that giving an effective 20 per cent rate, the allowance transferable between spouses so a couple can shelter up to £5 million, and tax payable over ten interest-free annual instalments. The cap was raised from an originally proposed £1 million in December 2025. Impact estimates conflict sharply: one landowner body warned the original £1 million cap could affect 70,000 farms, while an independent analysis estimated around 30 per cent of farm estates affected of which roughly 200 a year are genuine family farms. The higher allowance sharply reduces the affected population, but the position for the largest commercial farms remains unmodelled at sector level.
Figures are as published at the time of writing. Farm policy and payment rates change frequently — verify against the primary source before relying on any number here.
In the field
Succession & tax, as it actually looks
Photography from working UK holdings alongside the interface that records it. Every frame below is a commissioned slot: the brief is stated until the photograph is taken.
Succession & Tax — a walkthrough
A working pass through succession & tax: entering the record once, and watching it appear in the evidence pack, the calendar and the scheme application without being typed again.
- 0:00 What the module is for
- 0:48 Entering the record
- 2:05 Where it appears next
- 3:20 The evidence pack
Photography slots state their own brief until the shot is commissioned, so the layout never shifts when real images arrive.
Capabilities
What Succession & Tax does
Every capability below is built on the same underlying record, so entering something once is enough for it to appear wherever it is needed.
Record and plan
- Asset and business valuation register with basis and date
- Agricultural and Business Property Relief qualification assessment by asset
- Relief cap exposure modelling per individual and per couple
Operate and monitor
- Spousal transferability modelling with allowance utilisation
- Ten-year instalment option modelling with cashflow impact
- Scheme agreement succession implications — which agreements bind a successor
Comply and evidence
- Tenancy succession rights assessment by agreement type
- Partnership and corporate structure options appraisal
- Lifetime gift and seven-year rule tracking
Analyse and improve
- Family conversation framework with structured agenda and record
- Will, trust and partnership agreement document register
- Professional adviser coordination across solicitor, accountant and land agent
Interactive
Tools you actually use, not screens you read
These are working interfaces inside the module — maps, calculators, planners and dashboards that respond to your own holding data.
Relief exposure calculator showing the position against the cap for the individual and the couple
Relief exposure calculator showing the position against the cap for the individual and the couple
CalculatorInstalment cashflow model over the ten interest-free years
Instalment cashflow model over the ten interest-free years
ToolScheme agreement succession checker listing commitments that pass to a successor
Scheme agreement succession checker listing commitments that pass to a successor
WizardStructure comparison across sole trader, partnership and company
Structure comparison across sole trader, partnership and company
ToolSuccession readiness scorecard across legal, financial and family dimensions
Succession readiness scorecard across legal, financial and family dimensions
ToolEnd to end
How Succession & Tax runs, start to finish
The module is modelled as a state machine, so at any point the business knows exactly which stage every record is at and what has to happen next.
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1
Register and value all assets and business interests
This is where the record starts, and getting it right here removes work at every later stage.
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2
Assess relief qualification asset by asset
The platform prompts only for what this stage genuinely needs, and carries everything forward.
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3
Model exposure against the cap for individuals and the couple
Conflicts with scheme rules, regulatory windows and existing commitments are flagged here rather than discovered later.
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4
Identify binding scheme and tenancy commitments
Capture works offline, so this stage is completed in the field rather than remembered afterwards.
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5
Appraise structural options
Everything recorded at this point becomes evidence automatically, in every format that will later ask for it.
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6
Convene the family conversation with a structured agenda
This is the stage most businesses currently do twice, once for the operation and once for the paperwork.
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7
Instruct professional advisers with the pack assembled
Results feed the whole-farm view, so the effect of this stage is visible against the rest of the business.
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8
Implement, document and review annually
The cycle closes here, and what is learned is carried into next season's plan rather than lost.
Who uses it
Built around four real jobs, not one generic user
Each of these people needs something different from the same record. The module is designed so none of them has to work around the others.
Farming family principal
Aged over 60 with land above the cap
Needs the exposure quantified before a family meeting.
Successor
Next generation
Needs to know what obligations come with the land.
Rural solicitor
Estate planning
Needs asset, agreement and tenure data assembled accurately.
Land agent
Valuation and advice
Needs a current, defensible valuation basis.
Schemes and funding
Support schemes this module works with
Agrivencia holds these schemes as data, so eligibility, payment rates, caps and windows update the day they change rather than at the next software release.
Agricultural and Business Property Relief Reform
Cap the value of agricultural and business property qualifying for full inheritance tax relief.
HM Revenue and Customs / HM Treasury EnglandSustainable Farming Incentive 2026
Pay farmers for environmental actions taken alongside food production, as the principal replacement for area-based direct payments in England.
Defra / Rural Payments Agency EnglandCountryside Stewardship
Fund more complex, targeted and bespoke habitat management than the main incentive offer supports.
Defra / Natural England / Rural Payments AgencyRates, caps and windows change frequently and sometimes without notice. Always confirm against the current published scheme rules before applying.
Measurement
How you will know it is working
The module reports against these measures from the day it is switched on, so the value is demonstrable rather than assumed.
- 01Exposure quantified against the cap
- 02Allowance utilisation across the couple
- 03Succession plans documented
- 04Binding commitments identified
- 05Annual reviews completed
Try it now
Inheritance Relief Exposure Model
Model qualifying property against the relief cap for an individual and for a couple, including the instalment option.
How this is calculated
Qualifying property is set against the relief allowance, doubled where a spouse allowance is transferable. Full relief applies up to the allowance; above it, relief is reduced so that an effective rate applies to the excess. Nil rate bands are applied to non-qualifying assets before the residual liability is calculated.
This is an illustration, not tax advice. The rules are complex, the position depends on individual circumstances, and professional advice is essential before acting.
Obligation calendar
What succession & tax asks of you, and when
Windows, deadlines and recurring obligations for England. Set a different nation and the calendar reconfigures; farm across a border and it shows both, reconciled.
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April 3 entries
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4 April: Model exposure against the cap for individuals and the couple
A recurring step in succession & tax.
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6 April: Agricultural and Business Property Relief Reform
Effective from 6 April 2026.
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20 April: Adding Value Grant
Round-based.
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May 1 entry
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5 May: Register and value all assets and business interests
A recurring step in succession & tax.
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June 3 entries
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5 June: Farming Transformation Fund
Round-based by theme.
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6 June: Identify binding scheme and tenancy commitments
A recurring step in succession & tax.
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15 June: Sustainable Farming Incentive 2026
Two windows in 2026: window one from 30 June, window two from September.
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July 2 entries
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14 July: Slurry Infrastructure Grant
Round-based.
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17 July: Water Management Grant
Round-based.
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August 1 entry
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14 August: Assess relief qualification asset by asset
A recurring step in succession & tax.
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October 1 entry
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5 October: Farming Equipment and Technology Fund
Round-based, usually open for a defined application period.
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November 2 entries
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12 November: Improving Farm Productivity Grant
Round-based.
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27 November: Environmental Land Management Capital Grants
Round-based, with rapid allocation once open.
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December 1 entry
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26 December: Countryside Stewardship
Rolling and round-based depending on the tier and option group.
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Payment schedule
What is due, and when it lands
Farm support arrives in instalments from several bodies on different calendars. Set against your own overdraft, the question is not how much but when — so the ledger is ordered by date, not by scheme.
| When | Payment | From | Amount | Status |
|---|---|---|---|---|
| April | Agricultural and Business Property Relief Reform | HM Revenue and Customs / HM Treasury | — | Expected |
| June | Sustainable Farming Incentive 2026 | Defra / Rural Payments Agency | — | Agreed |
| March | Countryside Stewardship | Defra / Natural England / Rural Payments Agency | — | Eligible |
| June | Environmental Land Management Capital Grants | Defra / Rural Payments Agency | — | Eligible |
| December | Farming Equipment and Technology Fund | Defra / Rural Payments Agency | — | Eligible |
| February | Farming Transformation Fund | Defra / Rural Payments Agency | — | Eligible |
- — Agreed and scheduled
- — Claimed, awaiting payment
- — Eligible, unclaimed
What the statuses mean
- Agreed
- Under a signed agreement with a scheduled payment date.
- Expected
- Claimed and assessed; payment date per the published standard.
- Eligible
- Your holding appears to qualify but nothing is claimed yet.
Questions answered
What people ask about Succession & Tax
Does this replace the software I already use?
Not necessarily. Agrivencia integrates with authoritative sources and mainstream packages rather than insisting on replacing them. Where an incumbent does one job well, the platform connects to it; where the job spans several systems and nobody does it, the platform does it.
Will it work where I have no signal?
Yes. Field capture in Succession & Tax is offline first, storing locally and synchronising when a connection returns. Only around a fifth of UK farms report reliable signal across the whole holding, so this is a design assumption rather than a feature.
What happens when the scheme rules change?
Scheme rules are held as data rather than code, so a rate change, a cap change or a window closure is a content update that takes effect the same day. The platform also alerts you to what the change does to your own position.
Who owns the data I put in?
You do. The Farm Data Charter gives you a complete export in open formats at any time, and every instance of data sharing requires an explicit, revocable consent that is visible in your account.
Does it work if I farm across a border?
Yes, and that is one of the main reasons the platform exists. A business with land in more than one nation sees one reconciled view rather than two portals, with obligations and deadlines from both administrations in a single calendar.
Can my agronomist or land agent use it too?
Yes. You grant scoped, time-limited access per holding and per module, and you can revoke it in one click. Advisers never get a shared password or a blanket view.
What is the biggest limitation of this module?
Legislative change. The module presents the current position with the source and date, and flags conflicting impact estimates rather than resolving them silently. We would rather state that plainly than let you discover it after signing.
Documents
Take it away with you
Everything here is printable and works on a kitchen table with no signal. Where a document asks for an email address, it says so on the button rather than after you press it.
The £2.5 Million Question: Modelling APR and BPR Exposure Before the Family Meeting
The practical handbook for succession & tax: what the rules require, what the evidence has to show, and the mistakes that cost people money.
succession & tax — evidence checklist
Every document an audit or a claim asks for, in the order it is asked for, with the validity period of each.
succession & tax — record template
The record structure the module uses, as a spreadsheet, so a business not yet on the platform can start keeping it correctly today.
Data model reference
Entities, fields and integration points for succession & tax, for advisers and software partners.
See Succession & Tax running on your own holding
Thirty minutes, using your parcels, your schemes and your enterprises rather than a sample farm. No obligation and no sales script — if it does not fit your business we will say so.
- Free tier available
- No card required
- Your data stays yours