beta This part of GOV.UK is being rebuilt – find out what beta means

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 term of occupation under a lease. The paragraphs SDLTM14100 to SDLTM14120 refer to business leases but the principles are also applicable to residential leases (although in practice very few residential leases will incur a charge to SDLT on the rental element).

The SDLT treatment of these extensions will differ, depending upon whether the initial lease when granted was chargeable to stamp duty or SDLT and whether a new lease is granted to replace the old lease.