SDLTM10000 - Lease: contents

The lease chapter is split into two parts

Part 1 England and Northern Ireland

Deals with concepts common to the law and practice of property in England and Northern Ireland and the Stamp Duty Land Tax (SDLT) legislation as it applies to those concepts and that practice (SDLTM10020 to SDLTM17999);

From 1 April 2018 you’ll pay Land Transaction Tax (LTT) on any land transactions in Wales. LTT is operated by the Welsh Revenue Authority. You won’t have to pay Stamp Duty Land Tax (SDLT) or need to send HM Revenue and Customs (HMRC) a return for these transactions. For more detail about SDLT to LTT, read cross-border and transitional guidance.”

Part 2 Scotland

Deals with concepts common to the law and practice of property in Scotland and the SDLT legislation as it applies to those concepts and that practice. These pages have now been archived

From April 2015 SDLT will no longer apply to land transactions in Scotland, these will instead be subject to Land and Buildings Transaction Tax. Please see the Scottish Government website @ .

1. SDLTM10005

   Introduction: contents
2. SDLTM11000

   Chargeable Consideration: contents
3. SDLTM12000

   Notification: contents
4. SDLTM13000

   Calculation of Stamp Duty Land Tax: contents
5. SDLTM14000

   Term of a lease: contents
6. SDLTM15000

   Variation of leases: contents
7. SDLTM16000

   Reliefs and Exemptions: contents
8. SDLTM17000

   Miscellaneous Provisions: contents
9. SDLTM17600

   Introduction: contents
10. SDLTM18000

    Chargeable Consideration: contents
11. SDLTM18200

    Notification: contents
12. SDLTM18400

    Calculation of Stamp Duty Land Tax: contents
13. SDLTM18700

    Term of a lease: contents
14. SDLTM19000

    Variation of leases: contents
15. SDLTM19300

    Reliefs and Exemptions: contents
16. SDLTM19600

    Miscellaneous Provisions: contents