Tacit relocation in Scotland: this SDLT guidance is archived
Archived Scottish SDLT page
HMRC’s page contains no substantive rule on tacit relocation. It only says that SDLT stopped applying to Scottish land transactions from April 2015 and that LBTT applied instead.
- Do not rely on it for a lease-tax answer.
- Check the Scottish rules for the relevant date.
- Review the lease and how it continued.
Scroll down for the full analysis.
Read the original guidance here:
Tacit relocation in Scotland: this SDLT guidance is archived
Tacit relocation in Scotland: this SDLT guidance is archived
This HMRC page does not explain stamp duty on a lease that continues by tacit relocation, whether the lease has ended, the tenant remains, or the arrangement carries on. The page is archived: SDLT no longer applied to Scottish land transactions from April 2015.
What this rule is about
In Scotland, tacit relocation describes a lease continuing after its planned end. You may have found this page while trying to work out the tax result. This page cannot answer that question.
What the official source says
According to HMRC’s archived manual, Scottish land transactions moved away from SDLT from April 2015, and Land and Buildings Transaction Tax, usually called LBTT, applied instead. That is the position it states.
- The page is marked as archived.
- It says SDLT no longer applied in Scotland.
- It points to LBTT rather than SDLT.
What this means in practice
Do not use this page to decide the tax result for a Scottish lease when the property is in Scotland, the lease has continued, and the relevant date matters. The archive sets out neither an SDLT rule about tacit relocation nor the LBTT rules that may matter.
- Check whether the property is in Scotland.
- Check the date when the lease continued.
- Use the Scottish tax rules for that date.
How to analyse it
Begin with the place and date. Then examine closely what happened to the lease. A label alone will not show whether there is a tax consequence.
- Read the original lease term.
- Identify how and when the lease continued.
- Check any new agreement, payment or change in rent.
Example
When Rory’s Scottish lease reaches its end date, he remains in the property, and the arrangement continues, this archived SDLT page does not tell him whether that continuation has an LBTT effect. He needs the Scottish rules that applied when it happened.
Why this can be difficult in practice
The heading may mislead readers because, although it sounds like a page about lease continuation, the available content is only an archive notice. That distinction matters.
- An archived HMRC manual is not the law.
- The notice gives no detailed test for tacit relocation.
Key takeaways
- This page is not a current SDLT guide for Scotland.
- It says Scotland moved to LBTT from April 2015.
- The tax effect of a continued lease needs separate Scottish-law checking.
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
- This source cannot confirm the present Scottish tax treatment of a lease continuing by tacit relocation.
- The source does not explain whether a particular continuation creates a tax charge or reporting duty.
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 documents showing how it continued.
- The relevant Scottish Land and Buildings Transaction Tax rules in force at the time.
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 in Scotland: this SDLT guidance 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.] HMRC's guidance page on this topic (guidance, not law): https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm18748 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 source cannot confirm the present Scottish tax treatment of a lease continuing by tacit relocation. - The source does not explain whether a particular continuation creates a tax charge or reporting duty. 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 in Scotland: this SDLT guidance is archived
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