Stamp duty and SDLT rent: archived Example 6
Archived source
The supplied HMRC page contains only an archive notice. It does not provide the variable or uncertain rent example named in its title.
- No calculation method is given
- No rent figures are provided
- Scottish SDLT ended from April 2015 according to the notice
Scroll down for the full analysis.
Read the original guidance here:
Stamp duty and SDLT rent: archived Example 6
As an archived HMRC page, this source does not give a stamp duty or SDLT rent calculation, and the supplied text omits the promised Example 6, leaving no calculation to inspect. The source is incomplete.
What this rule is about
The page title refers to rent that can change or cannot be known with certainty, a distinction that may matter when someone works out tax on a lease in practice. This archived page gives no rule for doing that.
What the official source says
HMRC’s page contains only an archive notice, and that notice states that SDLT stopped applying to land transactions in Scotland from April 2015 rather than setting out a rent calculation. No calculation follows.
- The page is archived.
- It says Scottish transactions moved to Land and Buildings Transaction Tax.
What this means in practice
You cannot use this page to work out tax on lease rent, because it provides neither figures nor a method for calculating tax where lease rent changes or cannot be known with certainty. Another source is necessary.
- Do not treat the title as a calculation rule.
- Do not assume that Example 6 supports a result.
How to analyse it
Start by establishing the property location and the date of the transaction before seeking the full current source that explains the rent calculation for the lease in question. Use that source.
- Check whether the property is in Scotland.
- Check the date of the lease transaction.
- Obtain the missing example or another full source.
Example
Readers cannot derive a worked example from this source. The supplied page has no rent figures, lease terms or calculation steps.
Why this can be difficult in practice
Although the heading may make the page look useful for a variable-rent lease, the page is not enough on its own when no method or figures appear in the supplied text. A result would need facts and a source that sets out the method.
- Archived pages can have incomplete content.
- Scottish tax rules are outside this page’s SDLT notice.
Key takeaways
- This is an archived HMRC page.
- It contains no Example 6 calculation.
- It cannot settle a rent-tax question.
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 archived page does not explain the variable or uncertain rent example named in its title.
- The page gives no basis for calculating stamp duty or SDLT on 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 full text of the missing Example 6.
- The lease date, property location and rent terms for any real calculation.
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 Stamp duty and SDLT rent: archived Example 6 [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/sdltm18595 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 archived page does not explain the variable or uncertain rent example named in its title. - The page gives no basis for calculating stamp duty or SDLT on 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: Stamp duty and SDLT rent: archived Example 6
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