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HMRC internal manual

Stamp Duty Land Tax Manual

Chargeable Consideration: Rent: Inclusive of services etc: Example 2

The terms of a lease are that rent of £1,000 per month is payable, inclusive of services.

Although the rent amount is expressed in the lease as being inclusive of services, noapportionment has been made between the two elements.

A just and reasonable apportionment for stamp duty land tax purposes need not be made inthe lease itself, but must be included in the return and documentation of the basis ofapportionment kept in case of query.

As this has not been done in this case, all the £1,000 is treated as rent.