HMRC’s archived stamp duty deposit and loan example
In short
The supplied HMRC page is archived and contains no deposit-and-loan calculation. It says that Example 4 has moved to SDLTM11055.
- The old page gives no figures or facts.
- Check the replacement page and your documents.
- Do not treat the page heading as a tax answer.
Scroll down for the full analysis.
Read the original guidance here:
HMRC’s archived stamp duty deposit and loan example
This HMRC page cannot tell you how much stamp duty you must pay. HMRC has archived this page, provides no figures there, and directs readers to SDLTM11055, where it says its Example 4 has moved for the relevant example. Do not rely on it.
What this rule is about
The old page carries the heading “Deposit & loan arrangements: Example 4”, but the supplied text no longer explains those arrangements, identifies the relevant facts, or shows the calculation. The heading alone cannot establish your stamp duty position.
What the official source says
HMRC’s archived manual page makes one point only. The notice tells readers that the example has moved to another manual page, SDLTM11055.
- The old page is archived.
- It contains no worked example.
- It gives no amount paid or loan terms.
What this means in practice
Because the archived page gives neither the relevant facts nor HMRC’s treatment of any deposit, loan, repayment or other payment, do not use it as proof of a tax result. Check SDLTM11055.
- Read the replacement page before relying on the example.
- Check the actual documents for your purchase.
- Keep the facts separate from the old page heading.
How to analyse it
Start with the missing information. Before you read the replacement example and match each particular payment to its stated facts, this source cannot show whether that payment changes the stamp duty calculation. More is needed.
- Find the current replacement example.
- List each payment and who makes it.
- Check the loan terms and repayment terms.
- Compare those facts with the replacement material.
Example
This source cannot safely support a numerical example. The archived page supplies no price, deposit, loan amount, dates or result. Making up those details would not explain HMRC’s example.
Why this can be difficult in practice
People may find this page in a search result and assume it contains the answer. The page does not. The title suggests a detailed example, but the text simply redirects readers.
- An archived link may not show HMRC’s current wording.
- A heading does not reveal the facts that decided an example.
Key takeaways
- This page is an archive, not a worked calculation.
- HMRC directs readers to SDLTM11055.
- Do not infer a tax answer from the archived title alone.
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 content of the replacement page, SDLTM11055, was not supplied. This page therefore cannot confirm the example’s facts or HMRC’s current explanation.
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 text of SDLTM11055.
- The agreement and payment documents for any real transaction 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 HMRC’s archived stamp duty deposit and loan 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/sdltm13060 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 content of the replacement page, SDLTM11055, was not supplied. This page therefore cannot confirm the example's facts or HMRC's current explanation. 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: HMRC’s archived stamp duty deposit and loan example
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