PIM1200 - Premiums: contents

Guidance on other sums treated as premiums may be found at PIM1210 onwards.

Guidance on reverse premiums (payments made as an incentive to a tenant to take on a lease) may be found at BIM41050 onwards.

  1. PIM1202
    Definition of a premium
  2. PIM1203
    How are premiums taxed?
  3. PIM1204
    'Granting' vs 'assigning' a lease
  4. PIM1205
    How the charge is calculated
  5. PIM1206
    Lease granted on or after 25 August 1971 - term of lease treated as shorter than stated
  6. PIM1207
    Lease granted on or after 25 August 1971 - term of lease treated as longer than stated
  7. PIM1208
    Lease granted between 12 June 1969 and 25 August 1971
  8. PIM1209
    Lease granted on or before 12 June 1969