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HMRC internal manual

Stamp Duty Land Tax Manual

Chargeable Consideration: Rent: Inclusive of services etc: Example 1

The terms of a lease are that rent of £1,000 per month is payable. The landlord hasagreed that this will include payment for services, but this is not expressly provided forin the lease.

The fact that a service charge is reserved in the lease as rent does not necessarily makeit rent for stamp duty land tax purposes. However in this case the service charge has notbeen provided for in the terms of the lease, either as a separate figure or as part of aninclusive figure of rent which is apportioned.

All the £1,000 is therefore treated as rent.