Section 75A SDLT: HMRC’s archived guidance page
Archived HMRC page
The supplied HMRC page says only that it has been archived and replaced by new guidance. It does not explain Section 75A or decide any stamp duty question.
- Do not rely on this page for the legal test.
- Find the replacement guidance.
- Check the law for the transaction date.
Scroll down for the full analysis.
Read the original guidance here:
Section 75A SDLT: HMRC’s archived guidance page
Because HMRC has archived this page and says only that new guidance has replaced it, you cannot tell from it whether you must pay stamp duty. That is all it says.
What this rule is about
Section 75A is part of the stamp duty land tax rules for England and Northern Ireland. Originally, the supplied page concerned HMRC’s overall approach to that section.
That is all the page now tells readers. It gives no test, example or answer for a property deal.
What the official source says
HMRC’s page contains one short notice. In that notice, HMRC tells readers that the page is archived and that new guidance has replaced it.
- The former page is no longer active guidance.
- The notice does not identify the replacement page.
- The notice does not set out HMRC’s current view.
What this means in practice
You cannot use this page alone to work out the stamp duty result for your purchase. It offers no detail you can apply to your facts.
- Do not treat the old page title as an explanation of the law.
- Find the replacement guidance before relying on HMRC’s view.
How to analyse it
When you analyse a transaction involving several sales, purchases or transfers, start with the facts of the whole arrangement rather than the label given to one step. Then check the law that applied on the relevant date.
- Identify every sale, purchase and transfer involved.
- Put the steps in the order they happened.
- Compare those facts with the current legislation and guidance.
Example
After someone tells Maya that Section 75A may matter to her property deal, she finds this archived page, but its contents provide no facts-based test. It cannot resolve her concern.
Why this can be difficult in practice
Although an archived notice can look like guidance when it is not, finding the replacement material and checking the law for the date of the deal can be difficult. That is the hard part.
- A page title does not state the legal test.
- Current guidance may differ from an archived manual page.
Key takeaways
- This HMRC page is archived.
- It gives no Section 75A analysis.
- Check the replacement guidance and current law.
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
- This archived page does not identify the replacement guidance or explain the current HMRC view.
- The supplied material does not support a conclusion about when Section 75A applies.
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 replacement HMRC guidance page.
- The relevant version of the legislation for the transaction date.
- The transaction documents and details of each connected step.
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 Section 75A SDLT: HMRC’s archived guidance page [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.] Guidance page from HMRC on this topic (guidance, not law): https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm09175 HOW I WANT YOU TO ANSWER 1. Work from the legislation above. Read it before answering. Guidance from HMRC is its 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 - This archived page does not identify the replacement guidance or explain the current HMRC view. - The supplied material does not support a conclusion about when Section 75A applies. 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: Section 75A SDLT: HMRC’s archived guidance page
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