Example 3 on Deposit & Loan Arrangements Moved to SDLT11055

SDLT deposit and loan arrangements: archived page moved

This page does not explain the SDLT rules on deposit and loan arrangements. It is only an archived notice saying that HMRC’s worked example has moved from SDLTM13055 to SDLT11055, so readers should use the newer page and check the legislation as well.

  • The page is a signpost only and contains no substantive SDLT analysis.
  • HMRC’s worked example on deposit and loan arrangements has been moved to SDLT11055.
  • You should not rely on the archived page as HMRC’s current explanation.
  • To understand the point properly, read the replacement example with the surrounding HMRC manual pages.
  • The legal position is determined by the legislation, not by an archived manual page or example alone.

Scroll down for the full analysis.

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SDLT and deposit and loan arrangements: archived example moved to another page

This page does not set out a substantive SDLT rule. It simply states that an archived example formerly at SDLTM13055 has been moved to SDLT11055. The practical point is that if you are looking for HMRC’s worked example on deposit and loan arrangements, this page is only a signpost and not the current explanation.

What this rule is about

The title shows that the underlying topic is the calculation of Stamp Duty Land Tax where a transaction involves deposit and loan arrangements. In SDLT, arrangements of that kind can matter because the tax treatment depends on what counts as chargeable consideration and how the transaction is structured in legal and economic terms.

However, this particular page does not explain the law itself. It is an archived notice telling readers that the example has been relocated.

What the official source says

The source says only that the page is archived and that the example has moved to SDLT11055.

That means:

  • this page should not be treated as the operative HMRC explanation of the example;
  • the relevant worked example is intended to be read on the replacement page; and
  • anyone relying on HMRC manual material should use the newer location rather than the archived page.

What this means in practice

If you found this page while researching SDLT on deposit and loan arrangements, you have not yet reached the substantive guidance. There is no legal analysis here to apply to your facts.

In practice, the important next step is to locate SDLT11055 and read the example there in context. That matters because HMRC manual examples are often easier to understand when read alongside the surrounding pages that explain the underlying rule, the assumptions being made, and any limits to the example.

It also matters to distinguish between:

  • the legislation, which determines the legal position;
  • HMRC’s manual, which explains HMRC’s view and gives examples; and
  • an archived page, which may no longer reflect the current structure of the manual.

How to analyse it

Because this page is only a redirect notice, the sensible approach is procedural rather than legal:

  • Check the replacement page at SDLT11055.
  • Read the surrounding manual pages so you can see what legal point the example is illustrating.
  • Identify the actual transaction steps: who pays the deposit, who advances the loan, and what amounts are said to form consideration for the land transaction.
  • Compare HMRC’s example with the legislation, rather than relying on the example alone.
  • Check whether the page you are using is current or archived.

Example

Illustration: a conveyancer searches for HMRC guidance on a land purchase involving a deposit funded through a connected loan arrangement. They find SDLTM13055, but that page contains no worked analysis. The practical lesson is that they must follow the reference to SDLT11055 before drawing any conclusion about how HMRC treats the arrangement.

Why this can be difficult in practice

Archived HMRC pages can appear in search results and may look authoritative at first glance. That can cause confusion, especially where a reader expects a worked example but finds only a relocation note.

There is also a wider difficulty with manual examples generally. An example may be useful, but it is not a substitute for the statutory rules. If the facts differ in an important way from the example, the tax result may also differ.

Key takeaways

  • This page contains no substantive SDLT guidance; it is only an archived relocation notice.
  • The example on deposit and loan arrangements has been moved to SDLT11055.
  • For any real analysis, use the replacement page and read it alongside the relevant legislation and surrounding HMRC guidance.

This page was last updated on 24 March 2026

Useful article? You may find it helpful to read the original guidance here: Example 3 on Deposit & Loan Arrangements Moved to SDLT11055

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