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HMRC internal manual

Capital Gains Manual

Leases: granting of a lease: layout

The guidance in this section is sub-divided as follows

  • premiums and reverse premiums, see CG70820-CG70850
  • interaction with the charge as property income, see CG70900-CG70905
  • long and short leases granted out of freeholds or long leases, see CG70950-CG70962
  • short leases granted out of short leases, see CG71000-CG71018
  • miscellaneous items, see CG71040-CG71041.