Archived HMRC page: variable rent and stamp duty
Archived page only
The supplied HMRC page has no variable-rent example or calculation. It only gives an archived notice about Scotland moving from SDLT to LBTT from April 2015.
- Do not use the title alone to calculate stamp duty.
- Check the property location and transaction date first.
- The missing example cannot be reconstructed safely.
Scroll down for the full analysis.
Read the original guidance here:
Archived HMRC page: variable rent and stamp duty
This HMRC page cannot help you work out stamp duty on lease rent. Although its title refers to variable or uncertain rent, the supplied page offers neither an example nor a calculation for readers seeking a stamp duty result. It offers no worked method.
What this rule is about
HMRC marks the page as archived. It contains only a notice about Scotland, where land transactions moved away from SDLT from April 2015 and where the page supplies nothing further about rent. That is all it says.
What the official source says
HMRC’s archived notice makes three limited points, but it does not set out a rule for rent that changes over time or provide a calculation. Nothing else appears.
- HMRC has archived the page.
- It refers to Scottish land transactions.
- It says SDLT no longer applied there from April 2015.
- LBTT instead applied to those transactions.
What this means in practice
Do not use this page title as a basis for a stamp duty calculation when rent varies, remains uncertain, or requires figures, conditions, and steps. None appear.
- A lease in England or Northern Ireland needs other SDLT material.
- A Scottish transaction needs LBTT material for the relevant date.
- For changing rent, the archived notice gives no answer.
How to analyse it
Start with the basic facts. Before looking at rent, consider the location and date.
- Check where the property is.
- Check when the transaction took place.
- Find the full lease and its rent terms.
- Identify whether the rent can change or is not yet known.
Example
Suppose a landlord granted a lease in Scotland in May 2015. For the Scottish lease that a landlord granted in May 2015, HMRC’s archived notice says that SDLT did not apply to land transactions there from April 2015. It cannot show what tax was due.
Why this can be difficult in practice
Because the title looks like a worked example, it may mislead a reader searching for help. In fact, the actual supplied content is only an archive notice.
- A reader cannot safely guess the missing example.
- No rent amount or formula appears on the page.
- The notice does not explain current SDLT rules.
Key takeaways
- HMRC has archived this page, and it has no calculation.
- Its notice concerns Scotland from April 2015.
- Use fuller, current material for lease rent questions.
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 supplied source does not say what Example 8 contained, so its intended calculation cannot be reconstructed.
- The supplied source does not provide enough information to determine how SDLT would apply to any lease rent.
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 full text of the former Example 8, if a calculation is needed.
- The property location and transaction date.
- The lease terms and rent arrangements, including any amounts that may change.
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 Archived HMRC page: variable rent and stamp duty [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/sdltm18605 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 supplied source does not say what Example 8 contained, so its intended calculation cannot be reconstructed. - The supplied source does not provide enough information to determine how SDLT would apply to any lease rent. 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: Archived HMRC page: variable rent and stamp duty
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