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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: Rent: Contents
  2. Calculation of stamp duty land tax: Rent: Variable or uncertain rent: NPV: Example 1

SDLTM13140 | Calculation of stamp duty land tax: Rent: Variable or uncertain rent: NPV: Example 1

From HM Revenue & Customs · Stamp Duty Land Tax Manual

Page archived. Example no longer relevant

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