SDLT and stamp duty: archived note on rent example 5
In brief
The supplied HMRC page is archived and does not contain its promised variable-rent example.
- It says Scottish land transactions moved from SDLT to LBTT in April 2015.
- It provides no calculation method for uncertain rent.
- Check the location and transaction date first.
Scroll down for the full analysis.
Read the original guidance here:
SDLT and stamp duty: archived note on rent example 5
This archived HMRC page provides no rent calculation to use. Although its title refers to variable or uncertain rent, the supplied text says only that Scottish land transactions moved from SDLT, or stamp duty, to LBTT from April 2015.
What this rule is about
The heading points to a worked SDLT rent example. The content supplies none. Readers cannot use a page heading to establish how tax on a lease should be calculated.
The relevant point concerns location. Scotland uses its own land tax system for the transactions described.
What the official source says
HMRC archives this page. Its note explains that, from April 2015, SDLT no longer applies when a land transaction concerns Scotland, while LBTT applies to that transaction instead. That is the stated change.
- The page is marked as archived.
- It gives April 2015 as the change point.
- It identifies LBTT for Scottish land transactions.
What this means in practice
If your property or lease is in Scotland, this page cannot provide an SDLT rent calculation. Before considering whether the rent might rise, fall, or remain uncertain under the lease, establish which land tax governs the transaction where the property stands. Do that first.
- Do not use this page to calculate variable rent.
- Do not treat its title as a worked example.
- For Scotland, check the relevant LBTT material.
How to analyse it
Begin with the basic facts. Doing so prevents you from choosing the wrong tax before considering how the rent may change.
- Check where the land is located.
- Check the date of the transaction.
- Read the lease for any changing rent terms.
- Find material that actually explains the calculation.
Example
Ravi agrees a lease of premises in Glasgow after April 2015. The rent may rise later. This source provides Ravi with no SDLT calculation. Its only message is that the Scottish transaction falls under LBTT instead.
Why this can be difficult in practice
What confuses readers is the difference between the title and the text. You might expect a rent example. No such example appears in the supplied page, so it cannot answer questions about changing or uncertain rent.
- An archived page may lack its former content.
- A variable-rent clause needs the actual tax rules.
- HMRC manual material is guidance, not legislation.
Key takeaways
- This page contains no rent calculation.
- It records Scotland’s move from SDLT to LBTT.
- Check the land location before analysing rent.
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 page gives no facts, formula or rule for calculating SDLT on variable or uncertain rent.
- The page does not explain how LBTT should calculate rent.
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 transaction date and location.
- The lease terms and any rent review or variable-rent clause.
- Current LBTT material if the land is in Scotland.
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 SDLT and stamp duty: archived note on rent example 5 [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/sdltm18590 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 page gives no facts, formula or rule for calculating SDLT on variable or uncertain rent. - The page does not explain how LBTT should calculate rent. 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: SDLT and stamp duty: archived note on rent example 5
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