Archived HMRC lease example: SDLT and Scotland
Summary
The supplied HMRC page contains only an archive notice. It says SDLT stopped applying to Scottish land transactions from April 2015 and LBTT applied instead.
- The page has no lease example or calculation.
- Do not use it to decide tax on a changed Scottish lease.
- Check current Scottish primary sources.
Scroll down for the full analysis.
Read the original guidance here:
Archived HMRC lease example: SDLT and Scotland
Although the title promises a lease example, this HMRC page supplies none and carries only an archive notice. Nothing more appears. HMRC says stamp duty land tax stopped applying to land transactions in Scotland from April 2015, and LBTT took its place.
What this rule is about
The page title refers to ending an old lease and granting a longer replacement lease, or one with higher rent. Yet the supplied page has no facts, figures or answer for that situation.
What the official source says
HMRC marks the page as archived. Its notice gives a broad jurisdiction point, rather than a lease-tax calculation.
- HMRC says SDLT no longer applies to Scottish land transactions from April 2015.
- It says LBTT applies instead.
- It gives no detail about the lease example in the title.
What this means in practice
For a Scottish lease change, do not use this page to work out tax. Where one lease ends and another is signed, the page cannot tell a reader whether the tax position changes.
- Check whether the land lies in Scotland.
- Check the date of the transaction.
- Use current Scottish material for the tax analysis.
How to analyse it
Start with the location and date. Then read the documents, not just their labels. The key details may be found in the old lease, the replacement lease, or an agreement between the parties, depending on how the change was arranged. Check them all.
- Identify when the old lease ended.
- Identify when the new lease began.
- Compare the length and rent of both leases.
- Find the current LBTT rules that apply on that date.
Example
Mae ends a lease and accepts a longer replacement lease for the same premises. In that situation, this archived page alone cannot show whether SDLT or LBTT applies, or how much tax may arise. No calculation method or result appears.
Why this can be difficult in practice
Because it refers to a lease surrender, the title may lead readers to expect an answer even though the supplied page provides none. No answer follows. Guidance in HMRC’s manual is not legislation, and this notice does not settle current Scottish tax treatment.
- An archive notice does not explain the underlying lease rules.
- A longer term may matter, but this source does not say how.
- A higher rent may matter, but this source gives no method.
Key takeaways
- The supplied HMRC page is an archive notice.
- It says Scotland moved from SDLT to LBTT from April 2015.
- It cannot answer the lease question in its own title.
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 archived notice does not say how a lease surrender, longer term or higher rent affects LBTT.
- The source does not provide the facts or outcome for the example named in its title.
- Current Scottish tax law requires verification from an up-to-date primary 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 date of the Scottish land transaction
- The full old and replacement lease documents
- Current Scottish LBTT legislation or Revenue Scotland guidance
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 Archived HMRC lease example: SDLT and Scotland [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/sdltm18800 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 notice does not say how a lease surrender, longer term or higher rent affects LBTT. - The source does not provide the facts or outcome for the example named in its title. - Current Scottish tax law requires verification from an up-to-date primary 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: Archived HMRC lease example: SDLT and Scotland
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