HMRC internal manual

Stamp Duty Land Tax Manual

• From: HM Revenue & Customs
• Published: 19 March 2016
• Updated: 15 March 2021, see all updates

SDLTM15000 - Variation of leases: contents

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

1. SDLTM15010

   Increasing rent in the first five years
2. SDLTM15015

   Reducing the rent payable: contents
3. SDLTM15035

   Reducing the term: contents

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