This archived lease page does not give a stamp duty example
Archived notice only
The supplied HMRC page does not contain the lease example suggested by its title.
- It says Scottish land transactions moved from SDLT in April 2015.
- It gives no calculation or lease rule.
- Check current law for the property location and date.
Scroll down for the full analysis.
Read the original guidance here:
This archived lease page does not give a stamp duty example
This particular HMRC archive page does not explain how stamp duty works when someone lengthens or replaces a lease, or agrees a higher rent. It says only that SDLT stopped applying to Scottish land transactions from April 2015, when Land and Buildings Transaction Tax took its place.
What this rule is about
The title appears to promise an example concerning the ending of one lease and the grant of another. However, the supplied page includes no such example.
It is an archive notice rather than current guidance on changing a lease.
What the official source says
HMRC’s archived manual says that SDLT no longer applies to land transactions in Scotland from April 2015. Those transactions are instead subject to Land and Buildings Transaction Tax.
HMRC manuals state HMRC’s view; they are not legislation.
- HMRC marks the page as archived.
- Its statement is about Scotland.
- April 2015 marks the change point.
- The page names Land and Buildings Transaction Tax.
- No lease facts or tax calculation appears.
What this means in practice
Do not use this page to work out stamp duty on a lease in England or Northern Ireland. The notice also does not explain how Scottish lease tax works.
Before identifying the tax that applies to a lease change, establish both the location of the land and the date when the relevant documents took effect. Those details come first.
- Scottish transactions need the Scottish tax regime checked.
- England and Northern Ireland transactions need SDLT material checked.
- Old and proposed leases need separate records.
How to analyse it
Start with a simple question: where is the land? Before deciding which tax rules may apply, record the date of the change and identify precisely which documents end, replace, or alter the lease, because those details determine the relevant framework. Write them down.
Use current legislation for the relevant place and date; an old manual label is not an answer.
- Identify the country where the property stands.
- Record when the relevant documents took effect.
- Check whether the earlier lease ends.
- Check whether the parties grant a replacement lease.
Example
Imagine Priya finds this page after searching for tax on a new lease. It cannot tell her whether tax is due, because it provides no figures, lease terms, or rule for England, Northern Ireland, or a current Scottish calculation.
Its point is more limited: after the stated change, a Scottish transaction falls within a different tax system.
Why this can be difficult in practice
The heading can mislead. At different stages, lease paperwork may describe a surrender, a replacement, and a rent change.
As a result, a search result may seem more useful than the live page. Nothing more appears.
- Do not infer a tax result from the page title.
- Do not treat HMRC’s manual as the law.
- Do not assume Scotland follows SDLT after April 2015.
Key takeaways
- This source contains an archive notice, not its promised example.
- It directs Scottish transactions to Land and Buildings Transaction Tax.
- Current law needs checking against an official primary source.
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
- The supplied material does not explain the tax treatment of ending an existing lease and granting a replacement lease.
- Current law for any transaction must be checked against the applicable primary legislation and current official 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 transaction
- The existing lease and proposed replacement documents
- The relevant current tax legislation
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 page does not give a stamp duty 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.] HMRC's guidance page on this topic (guidance, not law): https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm18785 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 material does not explain the tax treatment of ending an existing lease and granting a replacement lease. - Current law for any transaction must be checked against the applicable primary legislation and current official 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: This archived lease page does not give a stamp duty example
Search Land Tax Advice with Google
