Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Stamp Duty Land Tax Manual

Introduction: Scope of the manual

The lease chapter

deals with concepts common to the law and practice of property in England & Wales and Northern Ireland and the stamp duty land tax (SDLT) legislation as it applies to those concepts and that practice (SDLTM10020 to SDLTM17000) .