Archived HMRC stamp duty rent example: where to find it
In short
The supplied HMRC page is an archive notice, not a worked stamp duty calculation. It says that its former Example 2 has moved to SDLTM13105.
- No figures appear on the archived page.
- No calculation can be checked from this source.
- The moved page must be checked before using the example.
Scroll down for the full analysis.
Read the original guidance here:
Archived HMRC stamp duty rent example: where to find it
HMRC marks this stamp duty land tax page as archived and says that its former second example has moved to SDLTM13105. This page does not contain a rent calculation.
What this rule is about
The title suggests a rent example. Yet the supplied page gives no facts, figures or answer. Its only purpose is to point readers elsewhere.
What the official source says
HMRC’s manual identifies the page as archived. It then says that Example 2 has moved to SDLTM13105.
- This page is no longer the location of the example.
- No rent figure appears on the archived page.
- No rate threshold appears on the archived page.
- No tax calculation appears on the archived page.
What this means in practice
Although a search result may take you to this old page, particularly where an old link or query points there, it cannot show whether stamp duty is due on your lease rent or how much it may be. It gives no calculation.
- Do not use this archived page as a calculation example.
- Find the manual page named in the archive notice.
- Check that the example matches your lease facts.
How to analyse it
Start with the right material. Lease terms can differ.
- Confirm that you are reading SDLTM13105, not this archive notice.
- Read the rent and lease term used in the example.
- Compare those facts with your lease.
- Check the law and rates that applied when your transaction took effect.
Example
Illustration: opening this page for an Example 2 calculation would leave you without one. The page directs you to SDLTM13105 instead. The supplied source provides no figures for anyone to work through here.
Why this can be difficult in practice
The difficult part is easy to miss: an archived link can look like a live guidance page. HMRC manuals are guidance rather than legislation, and you must consider the example alongside your own lease terms and the applicable legal rules. It does not replace checking those legal rules. Check them.
- An old bookmark may lead to this archive notice.
- The moved example is not included in the supplied material.
- Your rent pattern may differ from the example.
Key takeaways
- This archived page has no calculation.
- HMRC directs readers to SDLTM13105.
- Do not rely on an archive notice for lease-rent tax.
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 include the content now held at SDLTM13105, so this page cannot confirm the facts or calculation in the moved example.
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 SDLTM13105.
- The lease terms and rent figures, if a rent calculation is needed.
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 Archived HMRC stamp duty rent example: where to find it [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/sdltm13110 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 include the content now held at SDLTM13105, so this page cannot confirm the facts or calculation in the moved example. 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: Archived HMRC stamp duty rent example: where to find it
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