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Revenue and Customs Brief 11 (2020): VAT and Stamp Duty Land Tax when existing leases between landlords and tenants are varied
29 July 2020 Andrea Marshall, Tax Specialist
You may recall that Martin Scammell alerted us to the fact that COVID-19 rent free periods were being looked at by HMRC. Please see the News Article here.
Landlord reduces the rental amounts payable but there are no other changes to the lease
Tenant agrees to an extended lease or variation to a break clause in the existing lease
Landlord changes the terms and, in exchange, the tenant agrees to more than paying rent during the lease
New leases
If your university or a subsidiary has varied any leases as landlord or tenant, especially during the COVID-019 crisis, you may wish to check that VAT and SDLT has been accounted for properly.
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29 July 2020 
Andrea Marshall, Tax Specialist
