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  1. Home
HMRC internal manual

Property Income Manual

From:
HM Revenue & Customs
Published
10 April 2016
Updated:
12 May 2025 - See all updates
  1. Back to contents

PIM1210 - Other sums treated like premiums: Contents

  1. PIM1211
    Overview
  2. PIM1212
    Lease requiring tenant to carry out work on premises
  3. PIM1214
    Sums payable in lieu of rent or for surrender of a lease
  4. PIM1216
    Sums received for variation or waiver of the terms of a lease
  5. PIM1218
    Payments to a person other than the landlord
  6. PIM1220
    Payable by instalments
  7. PIM1222
    Charge on assignment of lease granted at undervalue
  8. PIM1224
    Sale of property with right to buy back
  9. PIM1226
    Sale of property with right to lease back
  10. PIM1228
    Mineral bearing land: 'Treasury arrangement'
  11. PIM1230
    Transfer of land
  12. PIM1232
    Seeking advice from the Valuation Office Agency
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