Section 75A SDLT guidance: this HMRC page is archived
In short
The supplied HMRC page is archived. It does not explain when HMRC thinks section 75A is unlikely to apply.
- Section 75A can combine connected land steps into a direct-sale comparison.
- The facts and payments across the whole arrangement matter.
- Current replacement guidance must be checked.
Scroll down for the full analysis.
Read the original guidance here:
Section 75A SDLT guidance: this HMRC page is archived
The HMRC page once described cases where section 75A might be unlikely to apply. HMRC has archived the page and says that new guidance has replaced it, so it cannot safely answer your stamp duty question on its own. The page now gives no such examples.
What this rule is about
Where several linked steps produce less SDLT than a direct land sale would have produced, section 75A can treat those steps as one direct land sale. That can matter even where each individual step looks ordinary.
What the official source says
The supplied HMRC page contains only two points. HMRC marks the page as archived and says new guidance has replaced it. The page gives no replacement link or examples.
- The page is not current guidance.
- It says new guidance has replaced it.
- It does not describe any accepted safe situations.
What this means in practice
The old page title does not amount to an HMRC assurance. Check the current guidance, then test the arrangement against the law in section 75A.
- Keep a clear record of every step in the deal.
- Check who owned the land first and who ends up with it.
- Compare the SDLT paid with a direct sale.
How to analyse it
Start with the whole arrangement, not just the final transfer. The legal test has three main parts.
- Did one person give up a land right?
- Did another person get that right, or one derived from it?
- Were several connected steps involved?
- Was less SDLT paid than on a direct sale between them?
Example
Through a series of steps, Jo receives a lease derived from Pat’s freehold, although the sequence alone does not determine whether section 75A applies. That alone settles nothing. You would still need to identify every connected step and compare the SDLT result with a direct transfer from Pat to Jo.
Why this can be difficult in practice
Payments, undertakings and steps taken after the buyer receives the land can all matter under section 75A when they connect with the arrangement and affect its overall result. Deciding which dealings form part of the arrangement is often the hard part.
- A deal is not safe just because it uses separate contracts.
- The archived page supplies no current HMRC examples to rely on.
Key takeaways
- This HMRC page is archived.
- It gives no current safe-harbour examples.
- Check the replacement guidance and section 75A.
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.
Legislation
- FA 2003 section 75A — anti-avoidance test for connected land transaction arrangements
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 source cannot confirm which situations HMRC currently views as unlikely to fall within section 75A.
- The relevant transaction date is not known, so the current statutory wording and any replacement guidance need checking.
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 current replacement HMRC guidance.
- A timeline of every step in the arrangement.
- Documents showing who gave and received each payment or other value.
- Details of the land right the seller gave up and the buyer received.
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 guidance: this HMRC page is archived [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.] THE LAW THIS TURNS ON - FA 2003 section 75A - anti-avoidance test for connected land transaction arrangements https://www.legislation.gov.uk/ukpga/2003/14/section/75A/2025-11-17 Guidance page from HMRC on this topic (guidance, not law): https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm09225 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 source cannot confirm which situations HMRC currently views as unlikely to fall within section 75A. - The relevant transaction date is not known, so the current statutory wording and any replacement guidance need checking. 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 31 August 2026
Useful article? You may find it helpful to read the original guidance here: Section 75A SDLT guidance: this HMRC page is archived
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