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HMRC internal manual

Stamp Duty Land Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

Scope: How much is chargeable: Non-cash consideration: New lease granted on the surrender of an old lease FA03/SCH17A/PARA16

Where a new lease is granted in consideration of the surrender of an existing lease between the same parties

  • the surrender does not count as chargeable consideration for the grant
  • the grant does not count as chargeable consideration for the surrender