Page Archived: Example 4 on Rent Moved to SDLT11015

SDLT on Lease Rent Including Services: Archived HMRC Page

This HMRC manual page does not explain the SDLT treatment of rent that includes services. It is only an archived signpost saying that HMRC’s relevant worked example, “Example 4”, has been moved to SDLTM11015, so you need to check that page and the lease terms for the current guidance.

• The archived page contains no substantive SDLT rule or analysis.
• HMRC states that the relevant example on rent inclusive of services has been moved to SDLTM11015.
• You should not rely on this page alone to decide how lease payments are treated for SDLT.
• Where a payment covers both occupation and items such as services, maintenance or insurance, the lease wording matters.
• The practical approach is to read the replacement HMRC example and compare it with the actual lease terms.

Scroll down for the full analysis.

SDLT and rent: where to find HMRC’s example on rent that includes services

This page is about a very limited point. The HMRC manual entry provided does not set out the substantive rule itself. Instead, it says that “Example 4” on rent that is inclusive of services has been moved to another manual page, SDLTM11015. The practical significance is that if you are trying to understand how Stamp Duty Land Tax applies where rent includes payments for services or similar items, this archived page is only a signpost, not the guidance you need to rely on.

What this rule is about

In SDLT, rent payable under a lease can form part of the chargeable consideration. Questions often arise where the amount described as rent also covers other things, such as services, maintenance, insurance, or facilities. The legal issue is whether, and to what extent, those amounts are treated as rent or otherwise as chargeable consideration for SDLT purposes.

The source material you provided does not explain that rule. It only indicates that HMRC’s worked example on this point has been relocated.

What the official source says

The archived manual page states that “Example 4” has been moved to SDLTM11015. It does not reproduce the example and does not contain any analysis of the underlying SDLT treatment.

So, the only firm conclusion available from this source alone is that this page should not be used as the substantive guidance. The relevant HMRC example is now intended to be read on the replacement page.

What this means in practice

If you found this archived page while researching SDLT on lease rents that include service elements, it does not answer the tax question. You need to go to the replacement manual page to see HMRC’s current example.

This matters because the SDLT treatment of lease payments can depend on what the payments are really for. A label in the lease is not always the end of the analysis. Where a single payment covers both occupation of the property and other matters, the correct tax treatment may require closer examination of the lease terms and the nature of the payment.

But this particular archived page does not tell you how HMRC analyses those issues, and it does not provide a rule you can apply on its own.

How to analyse it

Using this source alone, the sensible approach is procedural rather than substantive:

• First, recognise that this is an archived page and not the current working guidance.
• Next, locate SDLTM11015, because that is where HMRC says the example now sits.
• Then, read the replacement example alongside the lease terms themselves, especially any clauses dealing with rent, service charges, insurance, maintenance, or other recurring payments.
• Finally, distinguish between what the legislation requires and what HMRC’s manual says by way of interpretation or example.

If you are analysing a real transaction, the key factual question is usually what the tenant is actually paying for under the lease. This archived page, however, does not supply the answer.

Example

Illustration: a tenant pays a single annual amount under a lease, and the parties describe it broadly as “rent inclusive of services”. Someone checking HMRC’s manuals finds this archived page. The correct reading is not that HMRC has withdrawn the topic, but that the worked example has been moved elsewhere. The next step is to review the replacement page and the lease wording before deciding how the payment should be treated for SDLT.

Why this can be difficult in practice

Archived HMRC manual pages can be misleading if read in isolation. A reader may assume there is no guidance, or may miss that the example has simply been transferred to a different location.

There is also a broader practical difficulty with this area of SDLT. Payments under leases are not always neatly separated into pure rent and separate service charges. The drafting may be mixed, historic, or commercially driven rather than tax-driven. That can make it hard to identify the correct SDLT treatment without looking closely at both the legal documentation and the current guidance.

Because this source contains no substantive rule, it cannot resolve those grey areas by itself.

Key takeaways

• This archived page does not contain the SDLT rule or example itself.
• HMRC says the relevant “Example 4” has been moved to SDLTM11015.
• You should not treat this page alone as guidance on how rent inclusive of services is taxed for SDLT.

This page was last updated on 24 March 2026

Useful article? You may find it helpful to read the original guidance here: Page Archived: Example 4 on Rent Moved to SDLT11015

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