Commercial rent or lease payment changes

Tax implications for tenants
Work out the tax implications if you received a rent waiver from your landlord or you cannot pay, or your obligation to pay is varied under a bankruptcy or insolvency law while running your business.

Tax implications for landlords
Work out the tax implications if you give a rent waiver or deferral to your tenant or your tenant cannot pay, or their obligation to pay is varied under a bankruptcy or insolvency law.