Tacit relocation leases in Scotland: why this SDLT page is archived
Archived Scottish SDLT guidance
HMRC’s page does not explain the tax treatment of tacit relocation. It says that Scottish land transactions moved from SDLT to LBTT from April 2015.
- Check the property location first
- Do not rely on this page for an LBTT answer
- Older transactions need date-specific checking
Scroll down for the full analysis.
Read the original guidance here:
Tacit relocation leases in Scotland: why this SDLT page is archived
Tacit relocation leases in Scotland: why this SDLT page is archived
This HMRC page does not set out the stamp duty treatment of a lease that continues beyond its fixed term. Its message is narrower: from April 2015, Scottish land transactions moved from SDLT to LBTT.
What this rule is about
In Scotland, tacit relocation describes a lease that continues after the date agreed for its end. You may expect this page to explain the tax result. It does not.
In England and Northern Ireland, where land is located there rather than in Scotland, stamp duty land tax continues to apply to taxable interests in land. Scotland uses its own land tax system.
What the official source says
HMRC marks this manual page as archived. According to HMRC, SDLT has not applied to land transactions in Scotland from April 2015.
- The page concerns a Scottish lease issue.
- It gives no calculation or tax test.
- It says Scottish transactions are instead subject to LBTT.
What this means in practice
Do not rely on this page to decide whether tax is due on a Scottish lease that continued after its fixed term. It cannot answer that question.
- Check where the property is.
- For Scotland, identify the relevant LBTT rules.
- For England or Northern Ireland, use the SDLT lease rules instead.
How to analyse it
Begin with location and timing. Those two facts determine which tax system you need to consider.
- Find the property address.
- Check when the fixed term ended.
- Check whether the lease continued.
- Read the lease and any later agreement.
Example
Suppose a Scottish shop lease ended in 2016, but after its agreed end date the tenant stayed and continued to pay rent. This archived SDLT page directs you away from SDLT and towards LBTT. It does not state the LBTT result.
Why this can be difficult in practice
The title may be misleading. Although it appears to offer detailed lease guidance, the supplied page does no more than provide an archive notice. Older transactions may require separate historical research.
- A lease ending before April 2015 needs date-specific checking.
- Staying in the property may not reveal the full legal position.
- HMRC manual text is not the law itself.
Key takeaways
- This SDLT page is archived.
- Scottish transactions moved to LBTT from April 2015.
- The page gives no tacit relocation tax test.
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 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 supplied page does not say how a lease continuing by tacit relocation was treated before April 2015.
- The supplied material does not set out the current LBTT rules for a Scottish lease that continues after its fixed term.
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 property location
- the date the fixed lease term ended
- the date the lease continued, if it did
- the lease and any later agreement between landlord and tenant
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 Tacit relocation leases in Scotland: why this SDLT page is archived [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 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/sdltm18725 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 does not say how a lease continuing by tacit relocation was treated before April 2015. - The supplied material does not set out the current LBTT rules for a Scottish lease that continues after its fixed term. 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: Tacit relocation leases in Scotland: why this SDLT page is archived
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