CCH Corporation Tax
Lease Premiums
This document provides guidance on claiming tax relief for lease premiums related to land and property. It outlines the process for entering lease details in the Data Navigator, including providing descriptions, dates, and the amount of lease premiums paid or received. Users are instructed to select either Landlord or Tenant based on their trade type, specifying that the Landlord option is available only for UK or Overseas Property Businesses.