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Contents

Official guidance

Stamp Duty Land Tax Manual

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SDLTM00010 · Introduction to Stamp Duty Land Tax (SDLT)
SDLTM00200 · Scope
SDLTM10000 · Lease
SDLTM20000 · Reliefs
SDLTM30000 · Application
SDLTM49000 · Commencement and transitional provisions
SDLTM50000 · Procedure
SDLTM60000 · Processing - what forms to use to notify a land transaction
SDLTM80000 · Compliance
SDLTM10022 · Timeshares
SDLTM10023 · Mobile Homes, Caravans and Houseboats
SDLTM12015 · Notification: Grant of a lease: Example 1
SDLTM12020 · Notification: Grant of a lease: Example 2
SDLTM12025 · Notification: Grant of a lease: Example 3
SDLTM12030 · Notification: Grant of a lease: Example 4
SDLTM12035 · Notification: Grant of a lease: Example 5
SDLTM12055 · Notification: Continuation of a lease: Example 1
SDLTM12060 · Notification: Continuation of a lease: Example 2
SDLTM12065 · Notification: Continuation of a lease: Example 3
SDLTM13038 · Calculation of stamp duty land tax: Deposit & loan arrangements
SDLTM13110 · Calculation of stamp duty land tax: Rent: Rate thresholds: Example 2
SDLTM13115 · Calculation of stamp duty land tax: Rent: Rate thresholds: Example 3
SDLTM13120 · Calculation of stamp duty land tax: Rent: Rate thresholds: Example 4
SDLTM13125 · Calculation of stamp duty land tax: Rent: Rate thresholds: Example 5
SDLTM13145 · Calculation of stamp duty land tax: Rent: Variable or uncertain rent: NPV: Example 2
SDLTM13170 · Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Five-year rent reviews: Example 1
SDLTM13175 · Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Five-year rent reviews: Example 2
SDLTM14100 · Term of a lease: Holding over
SDLTM15025 · Variation of leases: Reducing the rent payable: Example 1
SDLTM15030 · Variation of leases: Reducing the rent payable: Example 2
SDLTM16041 · Reliefs and Exemptions: Sale and leaseback arrangements: Example
SDLTM16042 · Reliefs and Exemptions: Sale and leaseback arrangements: Example
SDLTM16043 · Reliefs and Exemptions: Sale and leaseback arrangements: Example
SDLTM17075 · Miscellaneous Provisions: Grant of a reversionary lease: Example
SDLTM17095 · Miscellaneous Provisions: Lease Assignments: Treated as new lease: Examples
SDLTM17100 · Miscellaneous Provisions: Lease Assignments: Treated as new lease: Example 2
SDLTM17120 · Miscellaneous Provisions: ‘'Rent'’ payable for a period before grant: Example 2
SDLTM17615 · Introduction: Scope of stamp duty land tax on leases
SDLTM17630 · Introduction: Definitions
SDLTM17640 · Introduction: Definitions: Agreements for lease and missives of let
SDLTM18005 · Chargeable Consideration: Rent
SDLTM18040 · Chargeable Consideration: 'Premium' payments
SDLTM18048 · Chargeable Consideration: ' Premium' payments for lease: Reverse premiums
SDLTM18050 · Chargeable Consideration: Deposit and loan arrangements
SDLTM18060 · Chargeable Consideration: Tenant's obligations
SDLTM18070 · Chargeable Consideration: Renunciation/ Surrender of a lease
SDLTM18205 · Notification: Grant of a lease
SDLTM18215 · Notification: Grant of a lease: Example 1
SDLTM18220 · Notification: Grant of a lease: Example 2
SDLTM18230 · Notification: Grant of a lease: Example 4
SDLTM18235 · Notification: Grant of a lease: Example 4a
SDLTM18240 · Notification: Grant of a lease: Example 5
SDLTM18250 · Notification: Grant of a lease: Example 7
SDLTM18260 · Notification: Continuation of a lease by tacit relocation
SDLTM18270 · Notification: Continuation of a lease by tacit relocation: Example 1
SDLTM18280 · Notification: Continuation of a lease by tacit relocation: Example 3
SDLTM18405 · Calculation of stamp duty land tax: Lease premium
SDLTM18415 · Calculation of stamp duty land tax: Lease premium: Relevant rental figure
SDLTM18420 · Calculation of stamp duty land tax: Lease premium: Relevant rental figure: Example 1
SDLTM18425 · Calculation of stamp duty land tax: Lease premium: Relevant rental figure: Example 2
SDLTM18430 · Calculation of stamp duty land tax: Lease premium: Relevant rental figure: Example 3
SDLTM18435 · Calculation of stamp duty land tax: Lease premium: Relevant rental figure: Example 4
SDLTM18445 · Calculation of stamp duty land tax: Rent
SDLTM18455 · Calculation of stamp duty land tax: Rent: Net present value
SDLTM18460 · Calculation of stamp duty land tax: Net present value: Example of manual calculation
SDLTM18470 · Calculation of stamp duty land tax: Rent: Rent thresholds
SDLTM18475 · Calculation of stamp duty land tax: Rent: Rent thresholds: Example 1
SDLTM18480 · Calculation of stamp duty land tax: Rent: Rent thresholds: Example 2
SDLTM18485 · Calculation of stamp duty land tax: Rent: Rent thresholds: Example 3
SDLTM18495 · Calculation of stamp duty land tax: Rent: Rent thresholds: Example 5
SDLTM18500 · Calculation of stamp duty land tax: Rent: Rent thresholds: Example 6
SDLTM18505 · Calculation of stamp duty land tax: Rent: Variable or uncertain rent: NPV
SDLTM18510 · Calculation of stamp duty land tax: Variable or uncertain rent: NPV: Example 1
SDLTM18515 · Calculation of stamp duty land tax: Variable or uncertain rent: NPV: Example 2
SDLTM18520 · Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Contingent, uncertain or unascertainable
SDLTM18530 · Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Rent reviews
SDLTM18535 · Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Five-year rent reviews
SDLTM18540 · Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Five-year rent reviews: Example 1
SDLTM18545 · Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Five-year rent reviews: Example 2
SDLTM18555 · Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Turnover leases
SDLTM18560 · Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Index linking
SDLTM18565 · Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Royal payments, extraction of mineral rights etc.
SDLTM18570 · Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Example 1
SDLTM18575 · Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Example 2
SDLTM18590 · Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Example 5
SDLTM18600 · Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Example 7
SDLTM18615 · Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Example 10
SDLTM18620 · Calculation of stamp duty land tax: Rent: Abnormal rent increases
SDLTM18625 · Calculation of stamp duty land tax: Rent: Abnormal rent increases: Example
SDLTM18635 · Calculation of stamp duty land tax: Rent: Abnormal rent increases: Calculation: Example
SDLTM18710 · Term of a lease: Leases for an indefinite term
SDLTM18718 · Term of a lease: Leases for an indefinite term: Initial treatment
SDLTM18720 · Term of a lease: Leases continuing by tacit relocation after initial fixed term: Contents
SDLTM18730 · Term of a lease: Treatment of indefinite term leases continuing
SDLTM18735 · Term of a lease: Break and irritancy clauses and options to renew
SDLTM18740 · Term of a lease: Lease extensions and variations, continuing by tacit relocation etc
SDLTM18748 · Term of a lease: Continuation by tacit relocation
SDLTM18750 · Term of a lease: Backdated lease granted after lease has continued by tacit relocation
SDLTM18760 · Term of a lease: Minute of variation to extend the term of a lease: Example 1
SDLTM18765 · Term of a lease: Minute of variation to extend the term of a lease: Example 2
SDLTM18770 · Term of a lease: Missives to enter into minute of variation to extend the term of a lease
SDLTM18775 · Surrender/Renunciation of leases
SDLTM18785 · Term of a lease: Renunciation of existing lease and grant of new lease to increase the term and/or increase the rent: Example 1
SDLTM18790 · Term of a lease: Surrender of existing lease and grant of new lease to increase the term and/ or increase the rent: Example 2
SDLTM18795 · Term of a lease: Renunciation of existing lease and grant of new lease to increase the term and/or increase the rent: Example 3
SDLTM18800 · Term of a lease: Surrender of existing lease and grant of new lease to increase the term and/or increase the rent: Example 4
SDLTM18805 · Term of a lease: Surrender of existing lease and grant of new lease to increase the term and/or increase the rent: Example 5
SDLTM18810 · Term of a lease: Surrender of existing lease and grant of new lease to increase the term and/or increase the rent: Example 6
SDLTM19010 · Variation of leases: Increasing rent in the first five years
SDLTM19015 · Variation of leases: Increasing rent in the first five years
SDLTM19020 · Variation of leases: Increasing rent in the first five years: Example 2
SDLTM19025 · Variation of leases: Minute of extension and variation
SDLTM19035 · Variation of leases: Minute of extension and variation: Example 1
SDLTM19038 · Variation of leases: Minute of extension and variation: Example 2
SDLTM19040 · Variation of leases: Reducing the rent payable
SDLTM19045 · Variation of leases: Reducing the rent payable
SDLTM19048 · Variation of leases: Reducing the rent payable: Example 1
SDLTM19055 · Variation of leases: Reducing the term
SDLTM19065 · Variation of leases: Reducing the term: Example
SDLTM19305 · Reliefs and exemptions: Overlap relief
SDLTM19311 · Reliefs and Exemptions: Overlap Relief: Rent taken into account
SDLTM19315 · Reliefs and exemptions: Overlap relief: Example 1
SDLTM19320 · Reliefs and exemptions: Overlap relief: Example 2
SDLTM19325 · Reliefs and exemptions: Overlap relief: Example 3
SDLTM19330 · Reliefs and exemptions: Overlap relief: Example 4
SDLTM19335 · Reliefs and exemptions: Overlap relief: Example 5
SDLTM19340 · Reliefs and exemptions: Sale and leaseback arrangements
SDLTM19341 · Reliefs and Exemptions: Sale and leaseback arrangements: Example 1
SDLTM19342 · Reliefs and exemptions: Sale and leaseback arrangements: Example 2
SDLTM19343 · Reliefs and exemptions: Sale and leaseback arrangements: Example 3
SDLTM19605 · Miscellaneous provisions: Substantial performance of an agreement for lease or missives: Contents
SDLTM19615 · Miscellaneous provisions: Substantial performance of an agreement for lease or missives: Example 1
SDLTM19620 · Miscellaneous provisions: Substantial performance of an agreement for lease or missives: Example 2
SDLTM19625 · Miscellaneous provisions: Tenant taking entry before missives have been concluded or formal lease granted
SDLTM19630 · Miscellaneous provisions: Linked leases
SDLTM19645 · Miscellaneous provisions: Linked leases: Successive: Example
SDLTM19650 · Miscellaneous provisions: Linked leases: Single scheme: Calculation
SDLTM19655 · Miscellaneous provisions: Linked leases: Single scheme: Example
SDLTM19660 · Miscellaneous provisions: Linked leases: Single scheme: Pre-implementation
SDLTM19670 · Miscellaneous provisions: Grant of a reversionary lease
SDLTM19674 · Miscellaneous provisions: Grant of a lease to commence in the future: Example
SDLTM19675 · Miscellaneous provisions: Lease Assignations: treated as a new lease
SDLTM19680 · Miscellaneous provisions: Lease assignations: treated as a new lease
SDLTM19685 · Miscellaneous provisions: Lease assignations: treated as a new lease: Example 1
SDLTM29810 · Reliefs: First Time Buyers - General overview: FA03/S57AA/S73CA
SDLTM29820 · Reliefs: First Time Buyers - Conditions applying to the land
SDLTM29830 · Reliefs: First Time Buyers - The purchaser
SDLTM29840 · Reliefs: First Time Buyers - Other reliefs
SDLTM29850 · Reliefs: First Time Buyers - Circumstances where we consider that the relief can be claimed
SDLTM29860 · Reliefs: First Time Buyers - Circumstances where we consider that the relief can not be properly claimed
SDLTM52500 · Procedure: relief in the case of a mistake in a land transaction return FA03/SCH10/PARA34: conditions
SDLTM52510 · Procedure: relief in the case of a mistake in a land transaction return FA03/SCH10/PARA34: if the self-assessment may still be amended
SDLTM52550 · Procedure: relief in the case of a mistake in a land transaction return FA03/SCH10/PARA34: mandatory requirement to enquire into the claim
SDLTM53000 · Procedure: payment by cheque
SDLTM54180 · Overpayment relief: Claims
SDLTM54190 · Overpayment relief: Partnerships
SDLTM54200 · Overpayment relief: Discovery assessments
SDLTM61520 · Processing: Example letter of authority
SDLTM85910 · Compliance: Interest
SDLTMUPDATE001 · Stamp Duty Land Tax Manual: update index
SDLTMUPDATE100127 · Stamp Duty Land Tax Manual: recent changes
SDLTMUPDATE100604 · Stamp Duty Land Tax Manual: recent changes
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Stamp Duty Land Tax Manual
Variation of leases: Reducing the rent payable: Example 1

SDLTM15025 | Variation of leases: Reducing the rent payable: Example 1

From HM Revenue & Customs · Stamp Duty Land Tax Manual

Page archived. Example now moved to SDLT 15020