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  1. Home
  2. Money
  3. Business tax
HMRC internal manual

Stamp Duty Land Tax Manual

From:
HM Revenue & Customs
Published
19 March 2016
Updated:
2 May 2025 - See all updates
  1. Back to contents
  2. SDLTM10000
  3. SDLTM13000

SDLTM13065 - Calculation of stamp duty land tax: Rent: Contents

  1. SDLTM13070
    Rent
  2. SDLTM13075
    Net present value
  3. SDLTM13080
    Net present value: Example of manual calculation
  4. SDLTM13085
    Term includes a part year
  5. SDLTM13090
    Term includes a part year: Example 1
  6. SDLTM13095
    Term includes a part year: Example 2
  7. SDLTM13100
    Rate thresholds
  8. SDLTM13105
    Rate thresholds: Examples
  9. SDLTM13135
    Variable or uncertain rent: NPV
  10. SDLTM13150
    Variable or uncertain rent: Contingent, uncertain or unascertainable
  11. SDLTM13155
    Variable or uncertain rent: Review of estimate
  12. SDLTM13160
    Variable or uncertain rent: Rent reviews
  13. SDLTM13165
    Variable or uncertain rent: Five-year rent reviews
  14. SDLTM13185
    Variable or uncertain rent: Turnover leases
  15. SDLTM13190
    Variable or uncertain rent: Index linking
  16. SDLTM13195
    Variable or uncertain rent: Royalty payments, extraction of mineral rights etc.
  17. SDLTM13200
    Variable or uncertain rent: Example 1
  18. SDLTM13205
    Variable or uncertain rent: Example 2
  19. SDLTM13210
    Variable or uncertain rent: Example 3
  20. SDLTM13215
    Variable or uncertain rent: Example 4
  21. SDLTM13220
    Variable or uncertain rent: Example 5
  22. SDLTM13225
    Variable or uncertain rent: Example 6
  23. SDLTM13230
    Variable or uncertain rent: Example 7
  24. SDLTM13235
    Variable or uncertain rent: Example 8
  25. SDLTM13240
    Variable or uncertain rent: Example 9
  26. SDLTM13245
    Variable or uncertain rent: Example 10
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