Lease Premiums
This is for lease premiums related to land and property only. Use this window to claim tax relief for lease premiums paid and for tax adjustments for lease premiums received.
The Lease Premiums input screen is located within the trade of the Data Navigator.
- Enter a Description for each lease
- The Date Granted field refers to the commencement date of the lease and the End date refers to the cessation date of the lease.
- Enter any Premium paid or received on granting of the lease
- Select Landlord/Tenant from the dropdown. The option to choose Landlord is only available when the trade is either a UK Property or Overseas Property Business.