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HMRC internal manual

Stamp Duty Land Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

Calculation of stamp duty land tax: Rent: Contents

  1. SDLTM13070
    Calculation of stamp duty land tax: Rent
  2. SDLTM13075
    Calculation of Stamp Duty Land Tax (SDLT): Rent: Net present value
  3. SDLTM13080
    Calculation of stamp duty land tax: Rent: Net present value: Example of manual calculation
  4. SDLTM13085
    Calculation of Stamp Duty Land Tax (SDLT): Rent: Term includes a part year
  5. SDLTM13090
    Calculation of Stamp Duty Land Tax (SDLT): Rent: Term includes a part year: Example 1
  6. SDLTM13095
    Calculation of stamp duty land tax: Rent: Term includes a part year: Example 2
  7. SDLTM13100
    Calculation of stamp duty land tax: Rent: Rate thresholds
  8. SDLTM13105
    Calculation of stamp duty land tax: Rent: Rate thresholds: Example 1
  9. SDLTM13110
    Calculation of stamp duty land tax: Rent: Rate thresholds: Example 2
  10. SDLTM13115
    Calculation of stamp duty land tax: Rent: Rate thresholds: Example 3
  11. SDLTM13120
    Calculation of stamp duty land tax: Rent: Rate thresholds: Example 4
  12. SDLTM13125
    Calculation of stamp duty land tax: Rent: Rate thresholds: Example 5
  13. SDLTM13130
    Calculation of stamp duty land tax: Rent: Rate thresholds: Example 6
  14. SDLTM13135
    Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: NPV
  15. SDLTM13140
    Calculation of stamp duty land tax: Rent: Variable or uncertain rent: NPV: Example 1
  16. SDLTM13145
    Calculation of stamp duty land tax: Rent: Variable or uncertain rent: NPV: Example 2
  17. SDLTM13150
    Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Contingent, uncertain or unascertainable
  18. SDLTM13155
    Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Review of estimate
  19. SDLTM13160
    Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Rent reviews
  20. SDLTM13165
    Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Five-year rent reviews
  21. SDLTM13170
    Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Five-year rent reviews: Example 1
  22. SDLTM13175
    Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Five-year rent reviews: Example 2
  23. SDLTM13180
    Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Five-year rent reviews: Example 3
  24. SDLTM13185
    Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Turnover leases
  25. SDLTM13190
    Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Index linking
  26. SDLTM13195
    Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Royalty payments, extraction of mineral rights etc.
  27. SDLTM13200
    Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Example 1
  28. SDLTM13205
    Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Example 2
  29. SDLTM13210
    Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Example 3
  30. SDLTM13215
    Calculation of stamp duty: Rent: Variable or uncertain rent: Example 4
  31. SDLTM13220
    Calculation of stamp duty: Rent: Variable or uncertain rent: Example 5
  32. SDLTM13225
    Calculation of stamp duty: Rent: Variable or uncertain rent: Example 6
  33. SDLTM13230
    Calculation of stamp duty: Rent: Variable or uncertain rent: Example 7
  34. SDLTM13235
    Calculation of stamp duty: Rent: Variable or uncertain rent: Example 8
  35. SDLTM13240
    Calculation of stamp duty: Rent: Variable or uncertain rent: Example 9
  36. SDLTM13245
    Calculation of stamp duty: Rent: Variable or uncertain rent: Example 10