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Official guidance
Stamp Duty Land Tax Manual

SDLTM13065 · Calculation of stamp duty land tax: Rent

  • SDLTM13070 · Calculation of stamp duty land tax: Rent
  • SDLTM13075 · Calculation of Stamp Duty Land Tax (SDLT): Rent: Net present value
  • SDLTM13080 · Net present value: Example of manual calculation
  • SDLTM13085 · Calculation of Stamp Duty Land Tax (SDLT): Rent: Term includes a part year
  • SDLTM13090 · Calculation of Stamp Duty Land Tax (SDLT): Rent: Term includes a part year: Example 1
  • SDLTM13095 · Term includes a part year: Example 2
  • SDLTM13100 · Rate thresholds
  • SDLTM13105 · Rate thresholds: Examples
  • SDLTM13135 · Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: NPV
  • SDLTM13150 · Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Contingent, uncertain or unascertainable
  • SDLTM13155 · Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Review of estimate
  • SDLTM13160 · Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Rent reviews
  • SDLTM13165 · Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Five-year rent reviews
  • SDLTM13185 · Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Turnover leases
  • SDLTM13190 · Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Index linking
  • SDLTM13195 · Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Royalty payments, extraction of mineral rights etc.
  • SDLTM13200 · Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Example 1
  • SDLTM13205 · Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Example 2
  • SDLTM13210 · Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Example 3
  • SDLTM13215 · Calculation of stamp duty: Rent: Variable or uncertain rent: Example 4
  • SDLTM13220 · Calculation of stamp duty: Rent: Variable or uncertain rent: Example 5
  • SDLTM13225 · Calculation of stamp duty: Rent: Variable or uncertain rent: Example 6
  • SDLTM13230 · Calculation of stamp duty: Rent: Variable or uncertain rent: Example 7
  • SDLTM13235 · Calculation of stamp duty: Rent: Variable or uncertain rent: Example 8
  • SDLTM13240 · Calculation of stamp duty: Rent: Variable or uncertain rent: Example 9
  • SDLTM13245 · Calculation of stamp duty: Rent: Variable or uncertain rent: Example 10
  • SDLTM13130 · Rate thresholds: Example 6
  • SDLTM13140 · Variable or uncertain rent: NPV: Example 1
  • SDLTM13180 · Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Five-year rent reviews: Example 3
  1. Calculation of stamp duty land tax: Contents
  2. Calculation of stamp duty land tax: Rent: Contents

SDLTM13065 | Calculation of stamp duty land tax: Rent: Contents

From HM Revenue & Customs · Stamp Duty Land Tax Manual

Contents29 entries

  1. SDLTM13070Calculation of stamp duty land tax: Rent
  2. SDLTM13075Calculation of Stamp Duty Land Tax (SDLT): Rent: Net present value
  3. SDLTM13080Calculation of stamp duty land tax: Rent: Net present value: Example of manual calculation
  4. SDLTM13085Calculation of Stamp Duty Land Tax (SDLT): Rent: Term includes a part year
  5. SDLTM13090Calculation of Stamp Duty Land Tax (SDLT): Rent: Term includes a part year: Example 1
  6. SDLTM13095Calculation of stamp duty land tax: Rent: Term includes a part year: Example 2
  7. SDLTM13100Calculation of stamp duty land tax: Rent: Rate thresholds
  8. SDLTM13105Calculation of stamp duty land tax: Rent: Rate thresholds: Examples
  9. SDLTM13135Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: NPV
  10. SDLTM13150Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Contingent, uncertain or unascertainable
  11. SDLTM13155Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Review of estimate
  12. SDLTM13160Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Rent reviews
  13. SDLTM13165Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Five-year rent reviews
  14. SDLTM13185Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Turnover leases
  15. SDLTM13190Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Index linking
  16. SDLTM13195Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Royalty payments, extraction of mineral rights etc.
  17. SDLTM13200Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Example 1
  18. SDLTM13205Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Example 2
  19. SDLTM13210Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Example 3
  20. SDLTM13215Calculation of stamp duty: Rent: Variable or uncertain rent: Example 4
  21. SDLTM13220Calculation of stamp duty: Rent: Variable or uncertain rent: Example 5
  22. SDLTM13225Calculation of stamp duty: Rent: Variable or uncertain rent: Example 6
  23. SDLTM13230Calculation of stamp duty: Rent: Variable or uncertain rent: Example 7
  24. SDLTM13235Calculation of stamp duty: Rent: Variable or uncertain rent: Example 8
  25. SDLTM13240Calculation of stamp duty: Rent: Variable or uncertain rent: Example 9
  26. SDLTM13245Calculation of stamp duty: Rent: Variable or uncertain rent: Example 10
  27. SDLTM13130Calculation of stamp duty land tax: Rent: Rate thresholds: Example 6
  28. SDLTM13140Calculation of stamp duty land tax: Rent: Variable or uncertain rent: NPV: Example 1
  29. SDLTM13180Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Five-year rent reviews: Example 3
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