Archived SDLT rent threshold example: where Example 3 moved
Archived HMRC page
SDLTM13115 contains no SDLT rent calculation. HMRC says that Example 3 moved to SDLTM13105.
- Do not rely on the archived heading alone.
- The replacement example has not been supplied.
- Lease facts and transaction date remain essential.
Scroll down for the full analysis.
Read the original guidance here:
Archived SDLT rent threshold example
Because HMRC has archived Example 3 and moved it to SDLTM13105, this page contains no stamp duty calculation, so readers cannot safely use it alone to work out tax on lease rent. Consult the replacement.
What this rule is about
Stamp duty on a lease may require a separate calculation for rent, and Schedule 5 to the Finance Act 2003 provides the legal framework while treating rent differently from a premium paid for a lease. They differ.
What the official source says
The official source, HMRC’s archived manual page, tells readers that HMRC moved former Example 3 to SDLTM13105, yet gives no facts, rent amounts, rate bands or result. It says no more.
- The page is archived.
- It refers to “Example 3”.
- HMRC directs readers to SDLTM13105.
What this means in practice
An old page title does not establish that a calculation exists. A rate threshold example may depend on the lease terms and the date. Those details are missing here.
- Find the replacement page before relying on the example.
- Check the lease term and rent payment pattern.
How to analyse it
Start with the actual lease, rather than the archived heading. Ask what rent the lease requires over its term.
- Identify the transaction’s effective date.
- List the rent due in each lease year.
- Check whether other linked leases are involved.
Example
This source cannot provide a worked example. Although HMRC labels the page Example 3, it supplies no figures, lease length or calculation. Adding figures would risk replacing HMRC’s moved example with a different one.
Why this can be difficult in practice
People may find this page in search results and assume it still contains the answer. It does not. Readers must check the replacement material and the relevant law instead.
- An archived manual page is not the calculation itself.
- A lease’s date may affect the applicable thresholds.
Key takeaways
- HMRC moved Example 3 to SDLTM13105.
- The archived page has no figures to apply.
- Check the replacement source and lease facts.
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.
Legislation
- FA 2003 Schedule 5 para 1 — when the rent calculation schedule applies
- FA 2003 Schedule 5 para 2 — how stamp duty is calculated on lease rent
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 SDLTM13105, so the content of the moved example 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 text of SDLTM13105.
- The lease term and rent figures.
- The effective date of the lease transaction.
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 SDLT rent threshold example: where Example 3 moved [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.] THE LAW THIS TURNS ON - FA 2003 Schedule 5 para 1 - when the rent calculation schedule applies https://www.legislation.gov.uk/ukpga/2003/14/schedule/5/paragraph/1/2025-11-17 - FA 2003 Schedule 5 para 2 - how stamp duty is calculated on lease rent https://www.legislation.gov.uk/ukpga/2003/14/schedule/5/paragraph/2/2025-11-17 Guidance page from HMRC on this topic (guidance, not law): https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm13115 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 SDLTM13105, so the content of the moved example 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 1 September 2026
Useful article? You may find it helpful to read the original guidance here: Archived SDLT rent threshold example: where Example 3 moved
Search Land Tax Advice with Google
