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HMRC internal manual

Business Leasing Manual

Taxation of leases that are not long funding leases: leases with option for lessee to purchase the leased asset: finance leases with market value option

Recent developments in the market include finance leases that contain a market value option.

Any correspondence on this topic should be referred to CTIS (CT&BIT) for advice before replying. Similarly, if you wish to raise enquires on such leases please contact CTIS (CT&BIT) before doing so.