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Contents

Official guidance
Stamp Duty Land Tax Manual

SDLTM13005 · Calculation of Stamp Duty Land Tax: lease premium

  • SDLTM13010 · Calculation of Stamp Duty Land Tax (SDLT): lease premium: introduction
  • SDLTM13012 · Lease premium
  • SDLTM13015 · Relevant rental figure
  • SDLTM13020 · Relevant rental figure: Example 1
  • SDLTM13025 · Relevant rental figure: Example 2
  • SDLTM13030 · Relevant rental figure: Example 3
  • SDLTM13035 · Relevant rental figure: Example 4
  1. Calculation of Stamp Duty Land Tax: lease premium: contents
  2. Lease premium

SDLTM13012 | Lease premium

From HM Revenue & Customs · Stamp Duty Land Tax Manual

Page archived. No reason to differentiate between residential and non residential lease premium payments

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