Example 4 Moved to SDLT13105; Page Archived

Archived SDLT Rent Threshold Example

This HMRC manual page does not contain any actual guidance or worked example on SDLT rent thresholds. It is only an archived signpost saying that the example has been moved to SDLTM13105, so you should not rely on this page for the rule, calculation, or facts.

• The page is archived and contains only a note directing readers to SDLTM13105.
• It does not explain the SDLT rule, the calculation method, or the facts of the example.
• If you need the worked example on SDLT and rent under a lease, you must check the replacement page.
• Archived HMRC pages can be misleading because the title may suggest useful content that is no longer there.
• When researching SDLT, it is sensible to confirm both the current HMRC manual page and, if needed, the underlying legislation.

Scroll down for the full analysis.

SDLT rent thresholds: archived example moved to another page

This source page does not contain a substantive rule or worked example. It simply states that the page has been archived and that the example has been moved to SDLTM13105. The practical point is that this page should not be relied on for the content of the example itself.

What this rule is about

The title shows that the missing material concerned the calculation of Stamp Duty Land Tax on rent, specifically how rate thresholds apply in an example. In SDLT, rent can matter for lease transactions, and examples are often used to show how the tax calculation works. However, this archived page no longer sets out that example.

What the official source says

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

That means this page does not itself explain:

• the tax rule,
• the calculation method, or
• the facts used in the example.

What this means in practice

If you are researching how SDLT applies to rent under a lease, this page is only a signpost. You would need to consult the replacement page, SDLTM13105, to see the actual example.

The main practical consequence is a simple one: an archived manual page may no longer contain the operative guidance, even if its title suggests that it does. Anyone checking HMRC manual material should make sure they are reading the current location of the example or guidance.

How to analyse it

When you find an archived SDLT manual page like this, a sensible approach is:

• check whether the page contains any live substantive guidance or only a redirect note,
• follow the cross-reference to the replacement page,
• confirm whether the replacement page is current, and
• separate HMRC manual guidance from the underlying legislation, especially if you need to confirm the legal basis for a calculation.

For lease-rent questions in particular, it is important to identify whether you are looking for:

• the legislative charging rule,
• the method of calculating tax on rent, or
• a worked example showing how thresholds apply to a particular set of facts.

Example

Illustration: a conveyancer searches for an HMRC example on SDLT and rent thresholds and lands on this page. The title suggests the page contains a worked example, but the body of the page does not. The correct next step is to go to SDLTM13105 rather than trying to infer the example from this archived entry.

Why this can be difficult in practice

Archived manual pages can be misleading because the title may still describe a useful topic, while the content no longer explains it. That creates a risk of citing or relying on a page that contains no substantive guidance. It also means that if you are checking an older reference in correspondence, articles, or precedent material, you may need to trace where HMRC has relocated the content.

Key takeaways

• This page does not contain the SDLT example itself.
• The official source says the example has been moved to SDLTM13105.
• For any substantive point on SDLT and rent thresholds, you need the replacement page and, where necessary, the underlying legislation.

This page was last updated on 24 March 2026

Useful article? You may find it helpful to read the original guidance here: Example 4 Moved to SDLT13105; Page Archived

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