SDLTM11025 – Rent and Services Example 2 Archived, See SDLT11015

Archived HMRC SDLT Page on Rent Including Services

This archived HMRC manual page does not explain the SDLT rules on rent that includes service-related amounts. Its only purpose is to say that the example once shown there has moved to SDLTM11015, so readers should use that replacement page and the underlying legislation instead of relying on the archived entry.

• The page is an archive notice, not current SDLT guidance.
• It does not set out the legal rule on whether payments for services count as rent.
• Its only substantive message is that “Example 2” has moved to SDLTM11015.
• If you are researching lease rent and service charges for SDLT, you need to read SDLTM11015 in context.
• HMRC manuals are guidance only, so the final tax analysis still depends on the legislation and the lease terms.

Scroll down for the full analysis.

Archived SDLT manual page on rent including services: where the example moved

This page does not set out a substantive SDLT rule. It is an archived HMRC manual entry which simply says that the example previously shown on this page has been moved to SDLTM11015. The practical point is that this page should not be relied on for the current explanation of the law. You need to read the replacement page.

What this rule is about

The title shows that the underlying topic is chargeable consideration for SDLT where rent includes amounts for services or similar items. In lease transactions, working out what counts as rent can matter because SDLT on leases depends in part on the rent payable under the lease. If a payment is described as rent but also covers services, the correct tax treatment can be important.

However, this archived page does not explain the rule itself. It only records that “Example 2” has been moved elsewhere in HMRC’s manual.

What the official source says

The source says only that the page is archived and that Example 2 has moved to SDLTM11015.

That means:

• this page is not intended to provide current guidance in its own right
• the relevant example is now located on a different HMRC manual page
• to understand HMRC’s current explanation, you need to consult SDLTM11015 rather than this archived entry

What this means in practice

If you found this page while researching whether service-related amounts form part of rent for SDLT purposes, this page does not answer that question. Its value is only administrative: it tells you where HMRC relocated the example.

In practice, that matters because archived manual pages may no longer reflect the current structure of HMRC guidance. A reader who stops here may miss the actual example and the surrounding explanation needed to understand HMRC’s approach.

So the sensible next step is to read the replacement manual page and, if necessary, the wider section on chargeable consideration and rent under a lease.

How to analyse it

Because this page is only a cross-reference, the right approach is:

• identify the live HMRC manual page now dealing with the example, which this archive says is SDLTM11015
• read that example in context, not in isolation
• check whether the issue is about what legally counts as rent, what is consideration for the land transaction, or whether some amounts are separate from the lease consideration
• distinguish between the legislation itself and HMRC’s manual explanation of it
• if the lease includes service charges, insurance, maintenance payments, or other bundled amounts, examine how the lease drafts those payments and what they are paid for

The source provided here does not contain the legal test, so no firmer conclusion can properly be drawn from this page alone.

Example

Illustration: a researcher finds an HMRC page headed “Chargeable Consideration: Rent: Inclusive of services etc: Example 2” and expects it to explain whether a tenant’s payments for services are treated as rent for SDLT. Instead, the page only says the example has moved to SDLTM11015. The practical result is that the researcher must use the replacement page before forming any view on the SDLT treatment.

Why this can be difficult in practice

Archived HMRC manual pages can be misleading if they are read as though they still contain current guidance. A heading may suggest that a page explains a technical point, but the archived content may do nothing more than redirect the reader elsewhere.

There is also a wider tax-law point. HMRC manuals are guidance, not legislation. Even once you find the replacement example, the legal position still depends on the statutory rules and the facts of the lease. This archived page is particularly limited because it contains no substantive explanation at all.

Key takeaways

• This archived page does not explain the SDLT treatment of rent including services.
• Its only substantive content is that Example 2 has moved to SDLTM11015.
• You should use the replacement page and the underlying legislation, not this archive entry, to analyse the tax position.

This page was last updated on 24 March 2026

Useful article? You may find it helpful to read the original guidance here: SDLTM11025 – Rent and Services Example 2 Archived, See SDLT11015

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