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HMRC internal manual

Capital Gains Manual

Compensation: displaced tenants: licensed premises: compensation payments

If the tenant surrenders the tenancy before the expiry of the notice period, the brewer may make an `additional’ payment for that early surrender. Such an additional payment will be for the surrender of the remaining term of the tenancy and will be within the scope of Capital Gains Tax. However, the `basic’ element of the compensation will still be outside the scope of Capital Gains Tax.