Stamp duty rent and services: archived HMRC example
Archived HMRC page
This page contains only a notice that its rent and services example moved elsewhere.
- No SDLT calculation is provided.
- The moved example needs checking.
- The lease wording remains important.
Scroll down for the full analysis.
Read the original guidance here:
Stamp duty rent and services: an archived HMRC example
The HMRC page you found does not explain how stamp duty applies to rent that includes services. HMRC archives it and says that its Example 4 has moved to another HMRC manual page.
What this rule is about
Rent in a lease can cover more than the use of the property, and, when you work out SDLT, you need the lease terms, payment details and current guidance because this archived page gives no details of either the rule or its result. Services can matter.
What the official source says
HMRC’s page offers only a short archive notice. Its title suggests an example. The page has none.
- The page is archived.
- Example 4 has moved to SDLTM11015.
- No facts, figures or calculation appear on this page.
What this means in practice
Do not use this page alone to decide what rent counts for SDLT. From it, you cannot determine whether SDLT includes a service payment, excludes it, or handles it another way.
- Find the moved example before relying on HMRC’s view.
- Read the lease terms, not just the headline rent.
- Keep separate figures for rent and service payments where the documents do so.
How to analyse it
Start with the documents. A payment’s label may not tell you what it pays for.
- Identify every payment due under the lease.
- Check what each payment covers.
- Compare those facts with the current HMRC example and the legislation.
Example
This source cannot safely support a worked example. The archived page gives neither the lease terms nor any figures, and it reaches no conclusion about SDLT.
Why this can be difficult in practice
A single monthly amount may cover several things. Do not assume that every part of that amount has the same SDLT treatment without the moved example and the underlying lease.
- A payment called rent may include other items.
- A service charge may be described differently in different documents.
- HMRC’s archive notice is not a substitute for the missing example.
Key takeaways
- This HMRC page is archived.
- It contains no usable Example 4.
- Check SDLTM11015 and the lease terms.
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 material does not contain the text of example 4, so its SDLT treatment cannot be verified from this source.
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 HMRC manual page SDLTM11015.
- The lease and service-charge terms if a real transaction is being considered.
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 Stamp duty rent and 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.] Guidance page from HMRC on this topic (guidance, not law): https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm11035 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 - The supplied material does not contain the text of example 4, so its SDLT treatment cannot be verified from this source. 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: Stamp duty rent and services: archived HMRC example
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