This archived page does not contain a stamp duty rent example
In short
The supplied HMRC page is an archive notice. It says SDLT no longer applied to Scottish land transactions from April 2015, when LBTT applied instead.
- No five-year rent-review example is supplied.
- No rent calculation can be taken from this page.
- Check the land location and a complete current source.
Scroll down for the full analysis.
Read the original guidance here:
This archived page does not contain a stamp duty rent example
This archived page does not contain a stamp duty rent example
Although the title names a five-year rent-review example, the supplied HMRC page is an archive notice that cannot tell you how to work out stamp duty on rent. The notice’s only message is that SDLT stopped applying to Scottish land deals from April 2015.
What this rule is about
Where land is located matters. Scotland moved away from SDLT for its land transactions. The supplied notice says Land and Buildings Transaction Tax, or LBTT, applied instead.
That does not answer a rent question for England or Northern Ireland. The notice gives no figures or calculation steps.
What the official source says
Rather than providing the five-year rent-review example named in its title, HMRC’s archived manual page makes one limited point about Scotland and supplies no calculation steps. That is the limited point.
- It says the page is archived.
- It says SDLT no longer applied to Scottish land transactions from April 2015.
- It says Scottish transactions would instead be subject to LBTT.
What this means in practice
Do not use this page to calculate tax on a lease, rent review or rent increase. Readers will find no promised example.
- First check where the land is.
- For Scottish land, do not treat this archive notice as an SDLT calculation guide.
- For land in England or Northern Ireland, use a source that covers the rent issue.
How to analyse it
Start with the basic facts. The right tax system depends on the location and date of the deal.
- Identify whether the land is in Scotland, England or Northern Ireland.
- Record the date of the transaction.
- Check whether the question concerns rent, a rent review or another payment.
- Find the complete, current source for that issue.
Example
Sam has a lease over land in Scotland and searches for a five-year rent-review example, but this page gives no calculation and only directs Sam away from SDLT towards LBTT. That is because the land is in Scotland.
Why this can be difficult in practice
The title suggests a detailed example, but the supplied content does not include one. That is the part most likely to confuse readers.
- An archived page may not contain the material its title suggests.
- A Scottish tax notice cannot answer an England or Northern Ireland rent calculation.
- HMRC manual content is guidance, not the law itself.
Key takeaways
- This page is an archive notice only.
- It says SDLT ended for Scottish land deals from April 2015.
- It provides no rent-review calculation.
Technical analysis
For advisers, and for anyone who wants to check the law behind this page. You do not need this section to understand the guidance above.
Official guidance
The pages below are HMRC’s guidance. Guidance is not law. It sets out how HMRC reads the legislation, and it is not binding on you, on a tribunal or on a court. Where guidance and the legislation differ, the legislation wins. HMRC can also change or withdraw guidance, and it may not cover your facts.
Where this is not settled
- The supplied material cannot establish how variable or uncertain rent should be calculated.
- The current Scottish tax position should be checked against current Scottish legislation and Revenue Scotland material.
Evidence you would need
This kind of case is decided on the facts of the individual property. These are the records that usually settle it, and the ones an adviser would ask you for.
- The missing substantive text or a current official source is needed for any rent calculation.
- The location and effective date of the land transaction are needed before identifying the correct tax.
Explore this with an AI
Readers often want to test their own situation. Copy the prompt below into ChatGPT, Claude or Gemini. It hands the model the actual legislation for this page rather than letting it answer from memory, and tells it to be explicit about what is uncertain. What comes back is information, not advice – check it against the links above.
I am researching UK Stamp Duty Land Tax (SDLT), which applies in England and Northern Ireland. MY QUESTION This archived page does not contain a stamp duty rent example [Replace this with your own situation: what you are buying, the price, the dates, who the buyer is, and what you plan to do with the property.] HMRC's guidance page on this topic (guidance, not law): https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm18545 HOW I WANT YOU TO ANSWER 1. Work from the legislation above. Read it before answering. HMRC guidance is HMRC's view of the law, not the law, and does not bind a tribunal or a court. 2. Tell me what the rule actually requires, in plain English. 3. Tell me which facts decide the answer, and which facts would change it. 4. Tell me what evidence I would need to support the position. 5. Be explicit about anything unsettled or fact-sensitive. Do not guess. 6. Your training data has a cutoff and SDLT rates and reliefs change at fiscal events. Say so if you are not sure the law is current. POINTS ALREADY KNOWN TO BE UNCERTAIN ON THIS TOPIC - The supplied material cannot establish how variable or uncertain rent should be calculated. - The current Scottish tax position should be checked against current Scottish legislation and Revenue Scotland material. Do not give me a conclusion you cannot support from the provisions above.
Legislation links show Finance Act 2003 as it stood on 2025-11-17. The law may have changed since, and the rules that apply are those in force on the date of your transaction. The official guidance this page is based on is here.
This page was last updated on 1 September 2026
Useful article? You may find it helpful to read the original guidance here: This archived page does not contain a stamp duty rent example
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