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HMRC internal manual

Stamp Duty Land Tax Manual

Notification: Grant of a lease

When a lease is granted (or a notional lease is treated as having been granted –refer to SDLTM10045), it should be notified to HM Revenue andCustoms (HMRC) on form SDLT1 (and form SDLT4 if necessary) where:

  • the lease (or deemed lease), when granted, is for a term of seven years or more and the grant is for chargeable consideration (refer to FA03/S77(2)(a) and SDLTM11000) or
  • the lease (or deemed lease) is for a term of less than seven years and tax is chargeable at a rate of 1% or higher on either or both of any premium or rent (or would be so chargeable but for the availability of a relief) (refer toFA03/S77(2)(b) and SDLTM13000).

The return must be delivered to HMRC within 30 days of the effective date of the lease.For further details of effective date refer to SDLTM07600 toSDLTM07750.