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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Land: tenants in common and joint tenants: introduction

Where two or more persons jointly own an interest in a piece of land in the UK, they will hold that land either as `joint tenants’ or as `tenants in common’. In Scotland the equivalent terms are `joint owners’ and `owners in common’.

The differences between these two situations, and the importance of those differences, are described at CG70502+ below.

The terms `joint tenancy’ and `tenancy in common’ describe the relationship between the joint owners of the land. In this context, `a tenant’ is not necessarily a person occupying the land under a lease. The terms `joint tenancy’ and `tenancy in common’ can apply equally to the joint ownership of freehold and leasehold interests.