PIM1200 - Premiums: contents
| PIM1202 | What is a premium and why do we tax them? |
| PIM1204 | Difference between granting and assigning a lease |
| PIM1205 | How the charge is calculated |
| PIM1206 | Lease granted on or after 25 August 1971: taking a shorter period than the term of the lease |
| PIM1207 | Lease granted on or after 25 August 1971: taking a longer period than the term of the lease |
| PIM1208 | Lease granted between 12 June 1969 and 25 August 1971 |
| PIM1209 | Lease granted on or before 12 June 1969 |
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.
