SDLTM13130 Example Moved to SDLT13105; Page Archived

SDLT on Rent: Archived HMRC Example Moved

This archived HMRC page does not explain any SDLT rule or give the rent thresholds example itself. Its only purpose is to say that the example has moved to SDLTM13105, so readers should use that page for the current guidance and check the legislation where needed.

  • The page is an archived notice, not a source of substantive SDLT guidance.
  • HMRC says the worked example on rent and rate thresholds has moved to SDLTM13105.
  • You should not rely on this archived page for the calculation or HMRC’s current view.
  • Archived manual pages can still appear in search results, so it is important to check that you are using the live version.
  • HMRC manuals are guidance only, so the legal position ultimately depends on the SDLT legislation for leasehold rent.

Scroll down for the full analysis.

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SDLT on rent: where this archived example has moved

This page does not contain a substantive rule about Stamp Duty Land Tax. It simply states that a previously published example about rent and rate thresholds has been moved to another HMRC manual page, SDLTM13105. The practical point is that this archived page should not be relied on for the example itself.

What this rule is about

The title shows that the original topic was the calculation of SDLT on rent, specifically how rate thresholds applied in an example. That sits within the SDLT rules for leasehold transactions, where tax can be charged by reference to rent as well as, in some cases, any premium or other chargeable consideration.

However, this archived page no longer sets out the example or the underlying explanation. Its only function is to redirect the reader to the replacement page.

What the official source says

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

That means:

  • this page is not the current location of HMRC’s example;
  • the live content is intended to be read elsewhere; and
  • any detailed explanation must be taken from the replacement page, not from this archived notice.

What this means in practice

If you were looking for HMRC’s worked example on SDLT and rent rate thresholds, this page does not give you the calculation. You need to find the example at SDLTM13105.

For a taxpayer, adviser, or conveyancer, the key practical point is version control. Archived manual pages can remain visible in search results, but they may no longer contain the operative guidance. If you are checking HMRC’s view, you should use the current page rather than an archived placeholder.

How to analyse it

When you come across an archived HMRC SDLT page like this, it helps to ask:

  • Is this page still giving current guidance, or is it only a redirect?
  • Has the example or rule been moved, replaced, or updated elsewhere?
  • Do I need the current manual wording to understand HMRC’s position?
  • Am I dealing with guidance only, or do I also need to check the legislation itself?

In this case, the answer to the first question is clear: this page is only a redirect.

Example

Illustration: a reader searches for “SDLTM13130 rent thresholds example 6” and lands on this page. They might expect to find a worked SDLT calculation for lease rent. Instead, the page only says the example has moved. The correct next step is to go to SDLTM13105 and review the example there, rather than trying to infer the calculation from this archived entry.

Why this can be difficult in practice

Archived HMRC manual pages can be confusing because the title may suggest that substantive guidance is still available. A reader may think they have found the right page, only to discover that the content has been removed and relocated. That can matter where a calculation example is needed to understand how HMRC applies rate thresholds in practice.

There is also a broader point. HMRC manuals are guidance, not legislation. Even on the replacement page, the example would show HMRC’s explanatory approach, but the legal position still depends on the SDLT legislation governing leasehold rent calculations.

Key takeaways

  • This archived page does not contain the SDLT example itself.
  • HMRC says the example has moved to SDLTM13105.
  • For current guidance, use the replacement page and, where necessary, check the legislation as well.

This page was last updated on 24 March 2026

Useful article? You may find it helpful to read the original guidance here: SDLTM13130 Example Moved to SDLT13105; Page Archived

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