SDLTM13060 Page Archived: Example 4 Moved to SDLT11055

SDLT deposits and loan arrangements: archived HMRC example moved

This archived HMRC page does not explain the SDLT treatment of deposits and loan arrangements. It only says that the example has been moved to SDLT11055, so anyone needing the actual guidance should read that page and check the underlying legislation on chargeable consideration.

• The archived page is only a redirect and no longer contains the example or any substantive analysis.
• The relevant HMRC example has been relocated to manual page SDLT11055.
• In SDLT cases involving deposits and loans, the key issue is usually whether the arrangement forms part of the chargeable consideration for the land.
• You should not rely on the archived page as current guidance or cite it as containing the example.
• Read the replacement page in full and compare HMRC’s guidance with the actual legislation, as manuals are not law.

Scroll down for the full analysis.

SDLT deposits and loan arrangements: where Example 4 has moved

This page is about an archived HMRC manual entry. The original page no longer contains the example itself. Instead, HMRC states that the example has been moved to another manual page, SDLT11055. The practical point is simple: this archived page does not now explain the tax treatment. It only tells you where HMRC has relocated the example.

What this rule is about

The archived title shows that the missing example sat within HMRC material on calculating Stamp Duty Land Tax where a transaction involves a deposit and loan arrangements. That area usually matters because SDLT is charged by reference to chargeable consideration, and the real question is often whether money advanced, retained, set off, or routed through loan arrangements forms part of what the buyer gives for the land.

In other words, the underlying issue is not simply whether a payment is called a deposit or a loan. The important question is how the arrangement works in substance for SDLT purposes and whether it affects the amount of consideration on which tax is calculated.

What the official source says

The source provided says only this: the page is archived and the example has been moved to SDLT11055.

That means this page does not itself set out any current rule, analysis, or example. Its function is purely administrative. It redirects the reader to the new location of the example in HMRC’s SDLT manual.

What this means in practice

If you were relying on this page to understand how HMRC treats a deposit and loan arrangement, you cannot get that answer from the archived text alone. You need to read the replacement page, SDLT11055, and, if necessary, the surrounding manual material and the legislation it is interpreting.

This matters because an archived page can easily be misleading if read on its own. A reader might assume the old title still reflects current HMRC guidance, but the substantive content is no longer here. The moved example may also sit in a different part of the manual because HMRC has reorganised the topic or changed how it explains it.

So the practical consequence is:

• do not cite this archived page as containing the example;
• use it only as a pointer to SDLT11055;
• check whether the replacement page gives the same explanation as before or a revised one;
• if the point is important, check the legislation as well as HMRC’s manual.

How to analyse it

Given the limited source text, the sensible approach is procedural rather than substantive.

• First, identify the live HMRC page: SDLT11055.
• Second, read the replacement example in full, not just the heading of the archived page.
• Third, check what legal point the example is illustrating. In deposit and loan cases, the issue is often whether an amount is part of the consideration for the land transaction.
• Fourth, distinguish between HMRC’s view in its manual and the actual statutory rule. HMRC manuals are guidance, not legislation.
• Fifth, look at the facts closely. With deposits and loans, labels can matter less than the real legal and economic effect of the arrangement.

Example

Illustration: a conveyancer finds this archived page while checking how SDLT applies to a transaction involving an upfront deposit and separate lending between the parties. The archived page does not answer the SDLT question. Its only value is to direct the conveyancer to SDLT11055, where the actual example now appears. The conveyancer should then read that page and confirm how it relates to the legislation on chargeable consideration.

Why this can be difficult in practice

Archived HMRC pages can create confusion because the old title may still describe a real tax issue, while the body of the page no longer contains the analysis. A reader may think they have found relevant guidance when they have really found only a redirect.

There is also a wider difficulty with deposit and loan arrangements generally. These cases can be fact-sensitive. The SDLT outcome may depend on exactly who pays what, when the money is advanced, whether sums are repayable, whether they are set against the price, and whether the arrangement changes the consideration given for the land. None of that can be resolved from this archived page alone.

Key takeaways

• This archived page does not contain the substantive example.
• HMRC says the example has moved to SDLT11055.
• For any real SDLT analysis, 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: SDLTM13060 Page Archived: Example 4 Moved to SDLT11055

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