This archived SDLT rent page does not contain Example 4
In short
The supplied HMRC page is an archive notice. It says SDLT stopped applying to Scottish land transactions from April 2015, but it does not contain the promised rent example.
- No calculation is available on this page
- Scottish transactions need the correct tax regime
- Check current official sources before relying on it
Scroll down for the full analysis.
Read the original guidance here:
This archived SDLT rent page does not contain Example 4
The supplied HMRC page does not explain stamp duty on uncertain rent. Instead, it records only that SDLT stopped applying to Scottish land transactions from April 2015.
What this rule is about
The page title appears to promise a worked rent example, but the supplied material is an archive notice rather than the example itself. It contains no figures or calculation steps.
What the official source says
HMRC makes two points about Scotland but provides no rule for rent that may change or cannot be fixed when parties sign a deal. The rule is absent.
- From April 2015, SDLT no longer applied to Scottish land transactions.
- Scottish land transactions were instead subject to Land and Buildings Transaction Tax.
- The supplied page gives no Example 4 calculation.
What this means in practice
Do not use this page to work out tax on a lease or another rent arrangement when the rent changes, remains uncertain, or needs a calculation. It cannot provide that calculation.
- Check where the land is.
- For land in Scotland, do not assume SDLT applies.
- Find the complete source before relying on the missing example.
How to analyse it
Start with the basic facts, because you must establish the place and date of the transaction before considering any rent calculation.
- Identify whether the land is in Scotland.
- Record the transaction date.
- Obtain the full rent agreement.
- Check whether any rent amount is unknown or may change.
Example
Suppose you find this page while checking tax on a Scottish lease and need a rule for rent that could change or cannot yet be fixed. It has none. The notice states that SDLT was no longer the Scottish tax from April 2015. Because the rent example is missing, the page cannot yield a tax figure.
Why this can be difficult in practice
The title can mislead when search results display it without the page content. You might expect a worked example. The supplied material contains none.
- An archive notice is not a calculation guide.
- The page does not state how to value uncertain rent.
- Current Scottish rules need a current official source.
Key takeaways
- This page is an archive notice only.
- It gives no variable-rent calculation.
- It says Scotland moved away from SDLT from April 2015.
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 does not show the facts, figures or reasoning from the missing example.
- The current Scottish tax position should be checked against current official Scottish sources.
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 full archived version of Example 4, if a variable-rent calculation is needed.
- The date and location of the land transaction.
- The rent terms and any amount that cannot yet be fixed.
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 SDLT rent page does not contain Example 4 [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/sdltm18585 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 does not show the facts, figures or reasoning from the missing example. - The current Scottish tax position should be checked against current official Scottish sources. 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 SDLT rent page does not contain Example 4
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