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HMRC internal manual

Stamp Duty Land Tax Manual

Calculation of stamp duty land tax: Rent: Contents

  1. SDLTM18450
    Rent
  2. SDLTM18455
    Net present value
  3. SDLTM18460
    Net present value: Example of manual calculation
  4. SDLTM18465
    Term includes part year
  5. SDLTM18470
    Rate thresholds
  6. SDLTM18475
    Rate thresholds: Example 1
  7. SDLTM18480
    Rate thresholds: Example 2
  8. SDLTM18485
    Rate thresholds: Example 3
  9. SDLTM18490
    Rate thresholds: Example 4
  10. SDLTM18495
    Rate thresholds: Example 5
  11. SDLTM18500
    Rate thresholds: Example 6
  12. SDLTM18505
    Variable or uncertain rent: NPV
  13. SDLTM18510
    Variable or uncertain rent: NPV: Example 1
  14. SDLTM18515
    Variable or uncertain rent: NPV: Example 2
  15. SDLTM18520
    Variable or uncertain rent: Contingent, uncertain or unascertainable
  16. SDLTM18525
    Variable or uncertain rent: Review of estimate
  17. SDLTM18530
    Variable or uncertain rent: Rent reviews
  18. SDLTM18535
    Variable or uncertain rent: Five-year rent reviews
  19. SDLTM18540
    Variable or uncertain rent: Five-year rent reviews: Example 1
  20. SDLTM18545
    Variable or uncertain rent: Five-year rent reviews: Example 2
  21. SDLTM18550
    Variable or uncertain rent: Five-year rent reviews: Example 3
  22. SDLTM18555
    Variable or uncertain rent: Turnover leases
  23. SDLTM18560
    Variable or uncertain rent: Index linking
  24. SDLTM18565
    Variable or uncertain rent: Royalty payments, extraction of mineral rights etc.
  25. SDLTM18570
    Variable or uncertain rent: Example 1
  26. SDLTM18575
    Variable or uncertain rent: Example 2
  27. SDLTM18580
    Variable or uncertain rent: Example 3
  28. SDLTM18585
    Variable or uncertain rent: Example 4
  29. SDLTM18590
    Variable or uncertain rent: Example 5
  30. SDLTM18595
    Variable or uncertain rent: Example 6
  31. SDLTM18600
    Variable or uncertain rent: Example 7
  32. SDLTM18605
    Variable or uncertain rent: Example 8
  33. SDLTM18610
    Variable or uncertain rent: Example 9
  34. SDLTM18615
    Variable or uncertain rent: Example 10
  35. SDLTM18620
    Abnormal rent increases
  36. SDLTM18625
    Abnormal rent increases: Example
  37. SDLTM18630
    Abnormal rent increases: Calculation
  38. SDLTM18635
    Abnormal rent increases: Calculation: Example