Policy paper

Revenue and Customs Brief 11 (2020): VAT and Stamp Duty Land Tax when existing leases between landlords and tenants are varied

This brief explains how changes to existing leases are treated for VAT and Stamp Duty Land Tax purposes.

• From: HM Revenue & Customs
• Published: 29 July 2020

Documents

Revenue and Customs Brief 11 (2020): VAT and Stamp Duty Land Tax when existing leases between landlords and tenants are varied

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Details

This brief explains the appropriate VAT and Stamp Duty Land Tax (SDLT) treatment of the most common lease variations between landlords and tenants of commercial properties.

There have been no changes to either VAT or SDLT policy.