This archived SDLT lease page does not apply to Scotland
In short
This archived HMRC page says SDLT stopped applying to Scottish land transactions from April 2015. It does not contain the lease example named in its title.
- It is not enough to decide a live lease tax question.
- Check the property’s location and transaction date.
- Use current Scottish sources for Scotland.
Scroll down for the full analysis.
Read the original guidance here:
This archived SDLT lease page does not apply to Scotland
If your lease concerns land in Scotland, this HMRC page is not a stamp duty answer. It says SDLT stopped applying to Scottish land transactions from April 2015.
What this rule is about
The page is titled as though it addresses a lease continuing by tacit relocation, but the supplied text is instead an archive notice about Scotland and does not explain that process or include the example. That absence matters.
What the official source says
HMRC’s archived notice says that land transactions in Scotland ceased to be subject to SDLT from April 2015 and would instead fall within Land and Buildings Transaction Tax. The notice is clear on that point.
- The notice concerns Scotland.
- It says the SDLT change began in April 2015.
- It points to Land and Buildings Transaction Tax instead.
What this means in practice
Do not use this page to decide whether you must file an SDLT return for a Scottish lease, because it provides neither a tax calculation nor a deadline nor the missing Example 1. Those details are absent.
- First check where the property is.
- For Scotland, check the Scottish land tax rules.
- For England or Northern Ireland, use SDLT material instead.
How to analyse it
Start with the location and date. Those facts decide which land tax system you need to consider.
- Confirm that the land is in Scotland.
- Record the relevant transaction date.
- Read the lease terms and any continuation arrangement.
- Use current Scottish sources for the tax result.
Example
Sam’s shop lease is for premises in Scotland. Because it provides neither lease facts nor a calculation, this archived HMRC page cannot determine Sam’s tax result. Its only clear message is that SDLT was replaced there from April 2015.
Why this can be difficult in practice
Although the title appears to promise a detailed lease example, the supplied page provides neither that example nor an explanation of the process, which is easy to overlook. That is the part people can easily miss.
- An archived title is not a full explanation.
- HMRC manual text is guidance, not the law.
- Current Scottish rules may have changed since the notice.
Key takeaways
- This is an archived Scotland notice.
- It does not provide the promised example.
- Check current Scottish sources for a live case.
Technical analysis
For advisers, and for anyone who wants to check the law behind this page. You do not need this section to understand the guidance above.
Official guidance
The pages below are HMRC’s guidance. Guidance is not law. It sets out how HMRC reads the legislation, and it is not binding on you, on a tribunal or on a court. Where guidance and the legislation differ, the legislation wins. HMRC can also change or withdraw guidance, and it may not cover your facts.
Where this is not settled
- The archived page does not provide enough material to explain the original Example 1.
- Current Scottish rules should be checked against up-to-date Scottish legislation and Revenue Scotland material.
Evidence you would need
This kind of case is decided on the facts of the individual property. These are the records that usually settle it, and the ones an adviser would ask you for.
- The lease agreement and any continuation terms.
- The date and place of the land transaction.
- Current Scottish tax guidance or legislation if the transaction is in Scotland.
Explore this with an AI
Readers often want to test their own situation. Copy the prompt below into ChatGPT, Claude or Gemini. It hands the model the actual legislation for this page rather than letting it answer from memory, and tells it to be explicit about what is uncertain. What comes back is information, not advice – check it against the links above.
I am researching UK Stamp Duty Land Tax (SDLT), which applies in England and Northern Ireland. MY QUESTION This archived SDLT lease page does not apply to Scotland [Replace this with your own situation: what you are buying, the price, the dates, who the buyer is, and what you plan to do with the property.] HMRC's guidance page on this topic (guidance, not law): https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm18270 HOW I WANT YOU TO ANSWER 1. Work from the legislation above. Read it before answering. HMRC guidance is HMRC's view of the law, not the law, and does not bind a tribunal or a court. 2. Tell me what the rule actually requires, in plain English. 3. Tell me which facts decide the answer, and which facts would change it. 4. Tell me what evidence I would need to support the position. 5. Be explicit about anything unsettled or fact-sensitive. Do not guess. 6. Your training data has a cutoff and SDLT rates and reliefs change at fiscal events. Say so if you are not sure the law is current. POINTS ALREADY KNOWN TO BE UNCERTAIN ON THIS TOPIC - The archived page does not provide enough material to explain the original Example 1. - Current Scottish rules should be checked against up-to-date Scottish legislation and Revenue Scotland material. Do not give me a conclusion you cannot support from the provisions above.
Legislation links show Finance Act 2003 as it stood on 2025-11-17. The law may have changed since, and the rules that apply are those in force on the date of your transaction. The official guidance this page is based on is here.
This page was last updated on 1 September 2026
Useful article? You may find it helpful to read the original guidance here: This archived SDLT lease page does not apply to Scotland
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