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.