Chapter SDLTM10025
| Published date | 19 March 2016 |
| Record Number | SDLTM10025 |
| Court | HM Revenue & Customs |
A lease that is expressly granted, or is treated as having been granted, for the first time on or after 1 December 2003 is potentially chargeable to stamp duty land tax (SDLT).
Transactions which are treated as grants of a new lease for SDLT purposes include:
- renewal
- extension and
- variation of a lease (amounting to surrender and regrant (refer to SDLTM14120))
Where the effective date of these transactions is on or after 1 December 2003, they are subject to the SDLT provisions. Refer to SDLTM10045 for further details.
A lease will not be subject to SDLT if it was...
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