This archived lease extension page has no SDLT example
In short
The supplied HMRC page is only an archive notice. It does not explain a lease extension or give a tax calculation.
- It says Scottish land transactions moved from SDLT to LBTT from April 2015.
- It cannot answer a lease-variation question on its own.
- Check the property location and the actual lease documents.
Scroll down for the full analysis.
Read the original guidance here:
This archived lease extension page has no SDLT example
The page named as a lease-extension example does not contain an example. It states only that, from April 2015, stamp duty land tax ceased to apply when land transactions took place in Scotland under the rules described on the archived page. Nothing more is provided.
What this rule is about
This is mainly a warning about location. SDLT now covers land in England and Northern Ireland. According to the supplied HMRC notice, transactions involving land in Scotland moved, from April 2015, into Land and Buildings Transaction Tax, known as LBTT. That is the stated position.
That matters because the tax system depends on where the property is. When a lease extension concerns property in Scotland, its tax treatment should be considered under the applicable system rather than approached as an ordinary SDLT question. Location comes first.
What the official source says
HMRC labels the page as archived. The supplied content consists solely of a short notice, not the example that the page title suggests.
- From April 2015, SDLT no longer applied to land transactions in Scotland.
- The notice says Scottish transactions were instead subject to LBTT.
- It gives no lease facts or tax result.
What this means in practice
Do not rely on this page to work out tax on a minute changing a lease. It provides no indication of whether a lease extension triggers a tax charge or how any resulting tax would be calculated.
- Check where the property is.
- For England or Northern Ireland, use SDLT material.
- For Scotland, check the relevant LBTT rules instead.
How to analyse it
Start with the basic facts. The title alone does not answer the question.
- Find the original lease.
- Read the document that changes it.
- Record its date and any payment.
Example
Sam finds this page while changing a lease for a flat in Scotland. The page cannot tell Sam what tax is due. It only points away from SDLT and towards LBTT from April 2015.
Why this can be difficult in practice
The title reasonably creates an expectation that an example will follow. Here, none does. That missing content is the important point.
- An archived HMRC notice is not a full tax answer.
- A lease variation may need facts that this notice does not provide.
Key takeaways
- The supplied page contains no worked example.
- It says SDLT stopped applying in Scotland from April 2015.
- Property location is the first fact to check.
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 territorial 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
- The missing example means it is not possible to tell what lease terms, payment, dates, or result HMRC intended to illustrate.
- No Scottish LBTT legislation or current Revenue Scotland guidance was supplied, so this page does not explain the present LBTT treatment of a lease extension.
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 lease variation or minute.
- The date it was signed and took effect.
- Where the land is located.
- Any premium, rent change, or other payment.
- The original lease and its remaining term.
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 This archived lease extension page has no SDLT example [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 territorial 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/sdltm18760 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 means it is not possible to tell what lease terms, payment, dates, or result HMRC intended to illustrate. - No Scottish LBTT legislation or current Revenue Scotland guidance was supplied, so this page does not explain the present LBTT treatment of a lease extension. 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: This archived lease extension page has no SDLT example
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