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Official guidance
Stamp Duty Land Tax Manual

SDLTM18775 · Surrender/Renunciation of leases

  • SDLTM18780 · Term of a lease: Surrender of existing lease and grant of new lease to increase the term and/or increase the rent
  1. Stamp Duty Land Tax Manual
  2. Surrender/Renunciation of leases: Contents

SDLTM18775 | Surrender/Renunciation of leases: Contents

From HM Revenue & Customs · Stamp Duty Land Tax Manual

Contents1 entry

  1. SDLTM18780Term of a lease: Surrender of existing lease and grant of new lease to increase the term and/or increase the rent
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