HMRC internal manual

Stamp Duty Land Tax Manual

SDLTM17030 - Miscellaneous Provisions: Withdrawal of a notice to quit or break notice

In circumstances where a break notice or notice to quit is withdrawn, by agreement between the parties, before it takes effect the lease will be treated as continuing for SDLT purposes, notwithstanding any rule of law to the effect that a break notice or notice to quit may not be withdrawn and that any purported withdrawal creates a new lease.