Lease of the office (Operating Lease) > Accounting treatment of the SDLT

Good afternoon,

maybe this is not the right place, but it would be great if someone has the answer to my following question.

My company (SME) has just signed a 10-year lease for a new office space and paid for the Stamp Duty Tax Land (SDTL). Since the lease is an operating lease (OL), my thought is to expense the SDTL in this financial year. Basically I would treat the SDTL as revenue expense.

I checked FRS 102 - Leases and I couldn't find anything that says that the taxes associated with the OL should be amortised in line with the duration of the lease (10 years in my case).

Is my approach correct?

Thank you in advance.

Giuseppe