As the number of leases notified to HMRC is considerably different to the number registered, Land Registry have asked HMRC to publicise the fact that the registration of short leases has been compulsory since October 2003 when the Land Registration Act 2002 changed the trigger for registrations of new leases from twenty one years to seven. Go to page 8 of Landnet 19 (PDF 1.4MB) for more information. Further information on when to register leases can be found in the Land Registry Practice Guide 25.
