Can a farm trading loss be off set against farm rental income?

Bells

Hello, I have a client who is a farmer (sole trader). They have a Farm Business Tenancy (FBT) to let a part of the farm to another farmer and are still farming the remaining smaller part of the farm themselves on a commercial basis. The income from the FBT will be included on their self-assessment tax return as rental income, that is my understanding. The farming trade has made a profit within the last 5 years and is run on a commercial basis. The HMRC manual states that losses can be offset against other income, would the farm rental income fall under other income? (Sorry stupid question but I am doubting myself).

Jagz1234

Other income would include all other income so a claim can be made on the SA100 to use the loss. NIC purposes the loss is CF. IT purposes the loss is set against other income. Loss all or nothing. CY then PY.