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Contents

Official guidance
Property Income Manual

PIM1210 · Other sums treated like premiums

  • PIM1211 · Overview
  • PIM1212 · Lease requiring tenant to carry out work on premises
  • PIM1214 · Sums payable in lieu of rent or for surrender of a lease
  • PIM1216 · Sums received for variation or waiver of the terms of a lease
  • PIM1218 · Payments to a person other than the landlord
  • PIM1220 · Payable by instalments
  • PIM1222 · Charge on assignment of lease granted at undervalue
  • PIM1224 · Sale of property with right to buy back
  • PIM1226 · Sale of property with right to lease back
  • PIM1228 · Mineral-bearing land: “Treasury arrangement”
  • PIM1230 · Transfer of land
  • PIM1232 · Seeking advice from the Valuation Office Agency
  1. Property Income Manual
  2. Other sums treated like premiums: Contents

PIM1210 | Other sums treated like premiums: Contents

From HM Revenue & Customs · Property Income Manual

Contents12 entries

  1. PIM1211Other sums treated like premiums: Overview
  2. PIM1212Other sums treated like premiums: lease requiring tenant to carry out work on premises
  3. PIM1214Other sums treated like premiums: sums payable in lieu of rent or for surrender of a lease
  4. PIM1216Other sums treated like premiums: sums received for variation or waiver of the terms of a lease
  5. PIM1218Other sums treated like premiums: payments to a person other than the landlord
  6. PIM1220Other sums treated like premiums: Payable by instalments
  7. PIM1222Other sums treated like premiums: Charge on assignment of lease granted at undervalue
  8. PIM1224Other sums treated like premiums: sale of property with right to buy back
  9. PIM1226Other sums treated like premiums: sale of property with right to lease back
  10. PIM1228Other sums treated like premiums: mineral-bearing land: “Treasury arrangement”
  11. PIM1230Other sums treated like premiums: Transfer of land
  12. PIM1232Other sums treated like premiums: seeking advice from the Valuation Office Agency
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