SDLT and rent including services: archived HMRC example
Archived HMRC example
The supplied HMRC page contains no substantive example. It directs readers to SDLTM11015 for its example about rent including services.
- Do not rely on the archived page for a conclusion.
- Check the lease and payment breakdown.
- Read the replacement HMRC page.
Scroll down for the full analysis.
Read the original guidance here:
SDLT and rent including services: archived HMRC example
Because HMRC archived it and states that its second example has moved to another manual page, this HMRC page no longer explains the stamp duty point. The notice is all that remains.
What this rule is about
Although lease payments can include services, repairs, insurance or other costs as well as simple rent, correct descriptions can matter when calculating SDLT on a lease. The details matter.
What the official source says
Only a short notice appears on the supplied HMRC page. It says: “Page archived – example 2 moved to SDLT11015”.
- The page is no longer a full HMRC example.
- It gives no facts or figures.
- It gives no conclusion about a lease payment.
What this means in practice
This archived page cannot safely answer whether a payment forms part of the rent for SDLT. The relevant HMRC guidance is the replacement example.
- Find the current replacement page before relying on HMRC’s example.
- Read the lease, not just a rent summary.
- Keep the documents that explain each payment.
How to analyse it
Begin with the agreement. The law considers amounts given for the land transaction, while Schedule 5 addresses a transaction in which the amount paid includes rent.
- List every payment required under the lease.
- Check what each payment is for.
- Check whether a separate agreement changes the position.
- Compare the facts with the current HMRC example.
Example
The archived page supplies neither an amount nor the terms of the payment it once discussed, so this source cannot provide a worked example. It provides no figures.
Why this can be difficult in practice
Even where a payment is called a service charge, readers may need to examine the lease and related documents more closely before they can understand its nature. A label is not always enough.
- Invoices may not match the lease wording.
- A single payment may cover more than one thing.
- HMRC guidance is not the law itself.
Key takeaways
- HMRC archived this page.
- Its second example moved to SDLTM11015.
- Check the lease and the replacement guidance.
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 50 — sends consideration questions to schedule 4
- FA 2003 Schedule 4 para 1 — defines amounts given for a land transaction
- FA 2003 Schedule 5 para 1 — covers transactions where the amount paid includes rent
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
- Without the content now held at SDLTM11015, this page cannot confirm what HMRC’s second example says or how it applies to particular service payments.
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 text of SDLTM11015.
- The lease and any separate service, insurance, repair or maintenance agreements.
- A breakdown showing what each payment covers.
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 SDLT and rent including services: archived HMRC example [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 50 - sends consideration questions to schedule 4 https://www.legislation.gov.uk/ukpga/2003/14/section/50/2025-11-17 - FA 2003 Schedule 4 para 1 - defines amounts given for a land transaction https://www.legislation.gov.uk/ukpga/2003/14/schedule/4/paragraph/1/2025-11-17 - FA 2003 Schedule 5 para 1 - covers transactions where the amount paid includes rent https://www.legislation.gov.uk/ukpga/2003/14/schedule/5/paragraph/1/2025-11-17 Guidance page from HMRC on this topic (guidance, not law): https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm11025 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 - Without the content now held at SDLTM11015, this page cannot confirm what HMRC's second example says or how it applies to particular service payments. 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: SDLT and rent including services: archived HMRC example
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