Archived SDLT rent example: no calculation remains
Archived page only
The HMRC page no longer contains its variable-rent example or any calculation.
- It records Scotland’s move from SDLT to LBTT from April 2015.
- It cannot be used to calculate tax on changing rent.
- Later transactions need a current-law check.
Scroll down for the full analysis.
Read the original guidance here:
Archived SDLT rent example: no calculation remains
This HMRC page cannot tell you how to calculate stamp duty on variable rent. The example has gone. Its only remaining content is an archived note about Scotland.
What this rule is about
Its title implies that it once set out an SDLT rent example. In fact, no example, figures or calculation now appear on the page.
That matters if you found it while checking a lease. You cannot safely fill the gap with an assumed calculation.
What the official source says
HMRC’s archived manual note says that SDLT stopped applying to land transactions in Scotland from April 2015. For transactions involving land in Scotland from April 2015, the archived manual note says that SDLT no longer applies and that Land and Buildings Transaction Tax applies instead. It is usually called LBTT.
- The page is marked as archived.
- It gives no facts for Example 9.
- It gives no rent calculation method.
What this means in practice
If your land is in Scotland, this page says not to use SDLT for a transaction from April 2015 onwards. For land in England or Northern Ireland, the page leaves the rent question unanswered.
- Check where the land is.
- Check the transaction date.
- Do not rely on this page for a rent figure.
How to analyse it
Start with the basic facts. Identify the location and date before considering which land tax system applies to the lease rent.
- Is the land in Scotland, England or Northern Ireland?
- When did the transaction take place?
- Does the lease say how and when rent may change?
Example
While checking rent under a Scottish lease that began after April 2015, Priya finds this page after confirming the land is in Scotland and the lease began in that period. The page points her away from SDLT and towards LBTT. It does not provide a worked figure or explain how variable rent should be treated.
Why this can be difficult in practice
The title may lead readers, particularly those checking a lease before noticing the archived status, to believe that the example remains available on the page. It is not. The Finance Act text checked for this page is current only to 17 November 2025, so a later transaction needs a current-law check.
- A page title is not the missing example.
- HMRC manual guidance is not legislation.
- Variable-rent terms need the actual lease wording.
Key takeaways
- This archived page contains no Example 9 calculation.
- It says Scottish transactions moved from SDLT to LBTT in April 2015.
- Check the location, date and lease terms before calculating tax.
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.
Legislation
- FA 2003 section 48 — SDLT land interests in England and Northern Ireland
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 missing Example 9 facts, lease terms and calculation cannot be reconstructed from this archived page.
- The current treatment of a transaction after 17 November 2025 needs checking against current primary legislation.
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 lease and any rent-review or turnover-rent clauses
- The date and place of the land transaction
- A complete copy of the original example or current official guidance
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 Archived SDLT rent example: no calculation remains [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.] THE LAW THIS TURNS ON - FA 2003 section 48 - SDLT land interests in England and Northern Ireland https://www.legislation.gov.uk/ukpga/2003/14/section/48/2025-11-17 HMRC's guidance page on this topic (guidance, not law): https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm18610 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 missing Example 9 facts, lease terms and calculation cannot be reconstructed from this archived page. - The current treatment of a transaction after 17 November 2025 needs checking against current primary legislation. 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: Archived SDLT rent example: no calculation remains
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