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HMRC internal manual

Stamp Duty Land Tax Manual

Term of a lease: Lease extensions, re-grants, surrenders etc.

These paragraphs aim to explain the treatment of the usual methods of extending the termof occupation under a lease. The paragraphs SDLTM14100 toSDLTM14120 refer to business leases but the principles are also applicable to residentialleases (although in practice very few residential leases will incur a charge to stamp dutyland tax (SDLT) on the rental element).

The SDLT treatment of these extensions will differ, depending upon whether the initiallease when granted was chargeable to stamp duty or SDLT.