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Contents

Official guidance
Stamp Duty Land Tax Manual
  • 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
  • SDLTMUPDATE101105 · Stamp Duty Land Tax Manual: recent changes
  • SDLTMUPDATE110127 · Stamp Duty Land Tax Manual: recent changes
  • SDLTMUPDATE110224 · Stamp Duty Land Tax Manual: recent changes
  • SDLTMUPDATE110404 · Stamp Duty Land Tax Manual: recent changes
  • SDLTMUPDATE110802 · Stamp Duty Land Tax Manual: recent changes
  • SDLTMUPDATE110920 · Stamp Duty Land Tax Manual: recent changes
  • SDLTMUPDATE111202 · Stamp Duty Land Tax Manual: recent changes
  • SDLTMUPDATE120116 · Stamp Duty Land Tax Manual: recent changes
  • SDLTMUPDATE120126 · Stamp Duty Land Tax Manual: recent changes
  • SDLTMUPDATE120328 · Stamp Duty Land Tax Manual: recent changes
  • SDLTMUPDATE120420 · Stamp Duty Land Tax Manual: recent changes
  • SDLTMUPDATE120517 · Stamp Duty Land Tax Manual: recent changes
  • SDLTMUPDATE120531 · Stamp Duty Land Tax Manual: recent changes
  • SDLTMUPDATE120702 · Stamp Duty Land Tax Manual: recent changes
  • SDLTMUPDATE120802 · Stamp Duty Land Tax Manual: recent changes
  • SDLTMUPDATE120815 · Stamp Duty Land Tax Manual: recent changes
  • SDLTMUPDATE120918 · Stamp Duty Land Tax Manual: recent changes
  • SDLTMUPDATE121101 · Stamp Duty Land Tax Manual: recent changes
  • SDLTMUPDATE130111 · Stamp Duty Land Tax Manual: recent changes
  • SDLTMUPDATE130304 · Stamp Duty Land Tax Manual: recent changes
  • SDLTMUPDATE130605 · Stamp Duty Land Tax Manual: recent changes
  • SDLTMUPDATE130729 · Stamp Duty Land Tax Manual: recent changes
  • SDLTMUPDATE130905 · Stamp Duty Land Tax Manual: recent changes
  • SDLTMUPDATE131227 · Stamp Duty Land Tax Manual: recent changes
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  • SDLTMUPDATE150323 · Stamp Duty Land Tax Manual: recent changes
  • SDLTMUPDATE150401 · Stamp Duty Land Tax Manual: recent changes
  1. Stamp Duty Land Tax Manual
  2. Miscellaneous Provisions: Grant of a reversionary lease: Example

SDLTM17075 | Miscellaneous Provisions: Grant of a reversionary lease: Example

From HM Revenue & Customs · Stamp Duty Land Tax Manual

Page archived - example moved to SDLT17070

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