SDLT Calculation Example Moved to SDLT13105, Page Archived

SDLT on Rent: Archived HMRC Example Moved

This HMRC manual page does not contain the SDLT rent example itself. It is an archived page that simply says the example has moved to SDLTM13105, so it should not be relied on for the actual calculation or current guidance.

• The page is only a redirect notice and gives no substantive worked example.
• It does not set out the facts, rent thresholds, calculation method, or HMRC’s reasoning.
• If you need the example, you should go to the replacement manual page, SDLTM13105.
• Archived HMRC pages can appear in search results, so check carefully whether a page is current and operative.
• For a live lease transaction, use the replacement guidance alongside the relevant SDLT legislation rather than relying on the archived page alone.

Scroll down for the full analysis.

SDLT on rent: this archived example has moved

This page concerns an HMRC manual entry about how Stamp Duty Land Tax is calculated on rent. The specific page shown here does not contain the example itself. Instead, it simply says the page has been archived and that the example has been moved to SDLTM13105. The practical point is that you should not rely on this archived page for the substance of the rule or the worked example.

What this rule is about

In SDLT, rent can be chargeable in its own right on certain lease transactions. HMRC’s manuals include worked examples showing how the rent rules and rate thresholds operate. Those examples are intended to help readers understand how the tax is calculated in practice.

This archived page appears to have been one of those worked-example pages. However, the content is no longer on this page.

What the official source says

The source says only that the page is archived and that the example has been moved to SDLTM13105.

That means this page does not itself set out:

• the facts of the example,
• the applicable rent thresholds,
• the calculation method, or
• HMRC’s explanation of the outcome.

What this means in practice

If you are trying to understand how SDLT applies to rent under a lease, this page is not the operative guidance. Its only practical function is to redirect you to the replacement manual page.

For anyone checking HMRC guidance, that matters because archived manual pages may no longer contain the current text, and citing them can cause confusion. The safer approach is to read the page to which HMRC has moved the example, and then consider the underlying legislation if you need the legal rule itself.

How to analyse it

Where an HMRC manual page has been archived and replaced, a sensible approach is:

• identify whether the page contains any substantive guidance at all;
• if it does not, follow the cross-reference to the replacement page;
• check whether the replacement page is giving an example, a summary of HMRC practice, or a statement tied closely to legislation;
• if the calculation matters for a live transaction, read the example alongside the relevant SDLT lease and rent provisions rather than relying on the archived page alone.

In this case, the archived page does not provide enough material to analyse the tax treatment itself.

Example

Suppose a conveyancer finds this page while researching SDLT on lease rent. They might expect to see a worked example showing how rate thresholds apply. Instead, the page simply states that the example has moved. The practical next step is to locate SDLTM13105 and use that page, rather than trying to infer the calculation from this archived entry.

Why this can be difficult in practice

Archived HMRC manual pages can appear in search results and may look like live guidance unless read carefully. That can lead readers to think they have found the relevant rule when they have only found a redirect notice.

There is also a broader point: HMRC manual examples are guidance, not the legislation itself. Even once you find the moved example, you still need to distinguish between:

• the legal charging provisions,
• HMRC’s explanation of how they apply, and
• the facts assumed in the example.

That distinction is especially important in rent cases, where the tax result can depend closely on the lease terms and the statutory calculation method.

Key takeaways

• This page is archived and contains no substantive example.
• HMRC says the example has moved to SDLTM13105.
• Do not rely on this page for the SDLT rent calculation itself.

This page was last updated on 24 March 2026

Useful article? You may find it helpful to read the original guidance here: SDLT Calculation Example Moved to SDLT13105, Page Archived

View all HMRC SDLT Guidance Pages Here