PIM1200 - Premiums: contents

Guidance on other sums treated as premiums may be found at PIM1210 onwards.

Guidance on reverse premiums (payments made as an incentive to a tenant to take on a lease) may be found at BIM41050 onwards.

1. PIM1202

   Definition of a premium
2. PIM1203

   How are premiums taxed?
3. PIM1204

   'Granting' vs 'assigning' a lease
4. PIM1205

   How the charge is calculated
5. PIM1206

   Lease granted on or after 25 August 1971 - term of lease treated as shorter than stated
6. PIM1207

   Lease granted on or after 25 August 1971 - term of lease treated as longer than stated
7. PIM1208

   Lease granted between 12 June 1969 and 25 August 1971
8. PIM1209

   Lease granted on or before 12 June 1969