Stamp duty on Scottish lease extensions: why this HMRC page is archived
In short
The supplied HMRC page is an archive notice, not guidance on lease extensions. It says SDLT stopped applying to Scottish land transactions from April 2015.
- It does not decide whether a Scottish lease change is taxed.
- Check the property’s location first.
- Use the relevant Scottish rules for Scottish land.
Scroll down for the full analysis.
Read the original guidance here:
Stamp duty on Scottish lease extensions: why this HMRC page is archived
Stamp duty on Scottish lease extensions: why this HMRC page is archived
This HMRC page does not give a rule for a lease extension. HMRC archived it because stamp duty land tax, usually called SDLT, stopped applying to Scottish land transactions from April 2015.
What this rule is about
The page title refers to lease extensions, changes and leases that carry on after their stated end date. Yet the supplied page explains none of those issues.
The page cannot calculate your tax bill.
What the official source says
HMRC’s archived manual says that SDLT no longer applies to land transactions in Scotland from April 2015. Land and Buildings Transaction Tax instead applies to those transactions.
- The notice applies to land transactions in Scotland.
- It identifies April 2015 as the change point.
- It does not set out a test for a lease extension.
What this means in practice
If your property is in Scotland and you need to know whether an extension or lease change is taxed, this particular SDLT manual page will not answer that question. It warns that the page is out of date for Scottish transactions.
- Do not treat the page as current Scottish tax guidance.
- Check where the property is before choosing the tax regime.
- Keep the lease and all later agreements together.
How to analyse it
Start with the simple question: where is the land? SDLT covers interests in land in England and Northern Ireland. A Scottish property needs the relevant Scottish rules instead.
- Confirm the property’s location.
- Identify the date the lease event took place.
- Work out whether the document extends, changes or replaces the lease.
Example
Jo’s Scottish lease continues after its stated end date. She finds this HMRC page while searching for stamp duty. The page does not tell her whether tax is due. It establishes only that SDLT is not the Scottish tax regime from April 2015.
Why this can be difficult in practice
Because it sounds like detailed guidance, the title can mislead. The actual page is only an archive notice. Parties may change a lease through more than one document, making the facts harder to identify.
- A page title is not the same as a tax rule.
- Continuing occupation may not answer the tax question on its own.
- Dates and the wording of each document can matter.
Key takeaways
- This HMRC page is archived.
- It gives no lease-extension tax test.
- Scottish land needs the Scottish tax rules.
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 — interests in land within SDLT’s geographical scope
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
- This archived page does not provide enough detail to decide the tax result for a Scottish lease extension or variation.
- The current Scottish tax rules are not set out in the supplied source.
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 location of the property
- The date of the lease event
- The lease and any document that changes or extends it
- The current Scottish land-tax rules where the property 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 Stamp duty on Scottish lease extensions: why this HMRC 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 - interests in land within SDLT's geographical scope 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/sdltm18745 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 - This archived page does not provide enough detail to decide the tax result for a Scottish lease extension or variation. - The current Scottish tax rules are not set out in the supplied source. 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 on Scottish lease extensions: why this HMRC page is archived
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