Lease terms and variations rules

Assignation of lease as grant of

Continue after a fixed term


Increase of rent or extension of term

Indefinite term

Overlap period with grant

Reduction of rent or term

Successive linked leases

Lease transactions

Leases and licences

Tax chargeable, review of


Assignee to file returns

Occasions that trigger a lease review date

Return and tax payment for lease review


Three-yearly review mandatory

When review returns are due, example of