Does it intend to do so for the entire period up to 2032? If this is the case, you should check that there are no rent control rules in each new lease you receive, as they could increase the rent payable. This practice provides an overview of the Stamp Duty Property Tax (SDLT) Treatment of the following common rental transactions: However, for reversible rental contracts, caution should be exercised and it should be noted that the additional lease – an additional rental agreement is essentially a rental agreement that is completely separate from the additional premises to be sent. While this will prevent remission and reallocation if the two independent leases are intended to allow the use of the entire land as one, the rights granted and reserved must be reasonable, the rent revision and pause dates during the term should be aligned, both leases should expire simultaneously and the parties may wish to ensure that a lease is not awarded without the other ode. r can be sublet. A survivor lease is a lease that is granted at any time, but takes effect on a future date, normally the day following the expiry of the original lease. . . .