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Contents

Official guidance
Property Income Manual

PIM1200 · Premiums

  • PIM1202 · Definition of a premium
  • PIM1203 · How are premiums taxed?
  • PIM1204 · 'Granting' vs 'assigning' a lease
  • PIM1205 · How the charge is calculated
  • PIM1206 · Lease granted on or after 25 August 1971: term of lease treated as shorter than stated
  • PIM1207 · Lease granted on or after 25 August 1971: term of lease treated as longer than stated
  • PIM1208 · Lease granted between 12 June 1969 and 25 August 1971
  • PIM1209 · Lease granted on or before 12 June 1969
  1. Property Income Manual
  2. Premiums: contents

PIM1200 | Premiums: contents

From HM Revenue & Customs · Property Income Manual

Guidance on other sums treated as premiums may be found at PIM1210 onwards.

Guidance on reverse premiums (payments made as an incentive to a tenant to take on a lease) may be found at BIM41050 onwards.

Contents8 entries

  1. PIM1202Premiums: Definition of a premium
  2. PIM1203Premiums: How are premiums taxed?
  3. PIM1204Premiums: 'Granting' vs 'assigning' a lease
  4. PIM1205Premiums: how the charge is calculated
  5. PIM1206Premiums: lease granted on or after 25 August 1971: term of lease treated as shorter than stated
  6. PIM1207Premiums: lease granted on or after 25 August 1971: term of lease treated as longer than stated
  7. PIM1208Premiums: lease granted between 12 June 1969 and 25 August 1971
  8. PIM1209Premiums: lease granted on or before 12 June 1969
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