content: I am a partner in J and F Carson, a farming and property letting partnership (of Conchieton Business Centre, Conchieton, Kirkcudbright, DG6 4TA). I received £13,000 in drawings from the partnership in 2020. In 2021 I will be remunerated by way of profit share and I estimate I will spend up to 14 hours per annum on this role.