SDLT lease term example 2: why this HMRC page cannot answer your question
Archived HMRC lease page
The supplied page contains an archive notice, not the promised worked example. It cannot answer an SDLT question about extending or replacing a lease.
- No lease facts are provided
- No calculation is provided
- Scottish transactions moved away from SDLT from April 2015
Scroll down for the full analysis.
Read the original guidance here:
SDLT lease term example 2: why this HMRC page cannot answer your question
SDLT lease term example 2: why this HMRC page cannot answer your question
This HMRC page cannot tell you the stamp duty result of changing a lease. Although its title refers to an example, the page supplied contains only an archive notice.
What this rule is about
The title indicates that a leaseholder gives up an old lease and receives a new one when the replacement has a longer term, higher rent, or both. However, the archived page provides no facts or explanation.
What the official source says
HMRC’s manual identifies the page as archived. From April 2015, Scotland no longer applied SDLT to land transactions.
- The page was part of HMRC’s SDLT manual.
- HMRC marks it as archived.
- It contains no worked example.
- It gives no figures, dates or lease terms.
What this means in practice
You should not use this page to work out a bill because it does not say whether a particular lease change creates SDLT or explain how anyone would work out any amount. The page supplies no method.
- Do not assume the title supplies the missing answer.
- Keep the old and new lease documents together.
- Check the land’s location.
How to analyse it
Start with the transaction itself, rather than this archive notice. The replacement lease details are likely to matter.
- Identify what ended under the old lease.
- Compare the old term with the new term.
- Record any rent increase or other payment.
- Confirm the transaction date and land jurisdiction.
Example
Suppose Maya finds this page after agreeing a longer lease with higher rent. The page provides no example that matches her situation. It gives her no basis for calculating SDLT or deciding the outcome.
Why this can be difficult in practice
Its specific-sounding heading can mislead readers. HMRC may have removed the important material when it archived the page. Lease documents can also use technical terms that leave the changes unclear.
- An archive notice is not a tax calculation.
- Scottish transactions need the relevant Scottish land-tax rules.
Key takeaways
- HMRC has archived this page.
- The supplied page has no substantive lease example.
- Use the actual lease terms to assess the position.
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 missing original example means it is not possible to tell which lease terms, payments or dates HMRC was considering.
- The supplied page does not explain how a surrender and replacement lease should be treated for SDLT.
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 existing lease and the proposed new lease.
- The dates, term, rent and any premium or other payment.
- The location of the land and the transaction date.
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 SDLT lease term example 2: why this HMRC page cannot answer your question [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/sdltm18790 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 original example means it is not possible to tell which lease terms, payments or dates HMRC was considering. - The supplied page does not explain how a surrender and replacement lease should be treated for SDLT. 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: SDLT lease term example 2: why this HMRC page cannot answer your question
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