Defra has emailed an update on its plan to introduce delinked BPS payments in 2024. They will shortly be sending out Delinked Payments Information Statements which will show your ‘reference data’ based on BPS in the 2020 to 2022 scheme years. This determines the reference amount used to calculate delinked payments in future.  You should check the statement and raise any queries by 29 February 2024.  From 15 February to 10 May 2024, you can choose to transfer some, or all, of your reference amount to another business.  You may want to consider this if a family member is taking over your business as BPS in future will not be linked to land.  Read more here.