Example 3 of SDLT Rate Thresholds Archived and Relocated

Archived HMRC SDLT on Rent Example

This archived HMRC manual page does not contain any actual guidance on calculating Stamp Duty Land Tax on rent. It only says that the worked example has been moved to SDLTM13105, so readers should use that page instead and check the underlying legislation for the legal rules.

• The page is only an archive notice and does not include the SDLT rent example itself.
• Its sole purpose is to direct readers to the replacement manual page, SDLTM13105.
• The topic concerns SDLT on rent in lease transactions, where tax may be charged on rental consideration as well as any premium.
• You should not rely on this archived entry for the calculation method, thresholds, or substantive guidance.
• HMRC manual examples show HMRC’s approach, but the legislation is the actual legal authority.
• If you find an archived page in search results, follow the cross-reference, then confirm the replacement guidance is still current.

Scroll down for the full analysis.

SDLT on rent: this archived example has moved

This page relates to an old HMRC manual entry about calculating Stamp Duty Land Tax on rent. The archived page itself does not contain the example any longer. It simply states that the example previously shown here has been moved to SDLTM13105. The practical point is that this page has no substantive guidance on its own, and you need to read the replacement page to see HMRC’s worked example.

What this rule is about

The title shows that the original topic was the calculation of SDLT on rent, specifically how rate thresholds apply in an example. That usually matters in lease transactions, where SDLT can be charged by reference to rent as well as any premium. A worked example in HMRC’s manual would normally help readers understand how the rent rules operate in practice.

What the official source says

The source says only that the page is archived and that the example has moved to SDLTM13105. It does not set out the example, any thresholds, or any calculation method on this page.

What this means in practice

You should not rely on this archived page for the substance of the SDLT rent calculation. Its only value is as a signpost to the current manual location.

If you are checking how HMRC illustrates the application of SDLT rate thresholds to rent, the relevant worked example should be looked up at SDLTM13105 instead. An archived page like this may still appear in search results, but it does not provide the operative explanation.

How to analyse it

If you come across an archived SDLT manual page like this, a sensible approach is:

• Check whether the page contains any actual guidance, or only a relocation note.
• Follow the cross-reference to the replacement page.
• Confirm whether the replacement material is still current.
• Distinguish between HMRC manual guidance and the underlying legislation. A manual example explains HMRC’s view, but the legal effect comes from the legislation itself.

Example

Illustration: a conveyancer finds this page while trying to confirm how SDLT applies to rent under a lease. This archived entry does not answer the calculation point. The correct next step is to go to SDLTM13105, where HMRC says the example has been moved, and then check that against the legislation governing SDLT on rental consideration.

Why this can be difficult in practice

Archived HMRC manual pages can be confusing because the title suggests substantive guidance, but the page itself may no longer contain it. That can lead readers to think they have found the right authority when in fact they have only found a redirect. It also matters that HMRC manual examples are not the same as legislation. Even after finding the moved example, the reader still needs to be clear whether they are relying on an illustration of HMRC practice or on the statutory rules themselves.

Key takeaways

• This archived page does not contain the SDLT example itself.
• HMRC says the example has moved to SDLTM13105.
• Use the replacement page for HMRC’s example, and keep in mind that the legislation remains the legal source.

This page was last updated on 24 March 2026

Useful article? You may find it helpful to read the original guidance here: Example 3 of SDLT Rate Thresholds Archived and Relocated

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