This archived SDLT lease page does not contain Example 5
Archived page
The supplied HMRC page contains no lease example or tax analysis.
- It says Scottish land transactions moved from SDLT to LBTT from April 2015.
- It cannot determine the tax result for a lease change.
- The location, date and lease documents are needed.
Scroll down for the full analysis.
Read the original guidance here:
This archived SDLT lease page does not contain Example 5
The page does not explain stamp duty on a lease surrender or replacement lease. Instead, it contains only an archive notice about Scotland. You cannot use the page to work out what tax you owe.
What this rule is about
The page title suggests an example about ending an old lease and granting a new one with a longer term or higher rent. However, the supplied page provides no example, figures or tax result.
This matters because changing a lease can have tax consequences, while this archived page provides no basis for a conclusion.
What the official source says
HMRC’s archived notice says that, from April 2015, SDLT no longer applied to land transactions in Scotland. According to the notice, those transactions would instead be subject to Land and Buildings Transaction Tax, known as LBTT.
- The notice is about Scotland.
- It refers to a change from April 2015.
- It says SDLT stopped applying there.
- It names LBTT as the replacement tax.
What this means in practice
For a lease transaction in Scotland from that point, this page points away from SDLT. The page does not explain how LBTT applies, or whether a particular lease change is taxable.
- Do not treat the missing example as a tax answer.
- Check where the land is located.
- Check the date of the lease transaction.
How to analyse it
Begin with the basic facts. The location and date determine whether this archive notice is even relevant.
- Identify the country where the property is.
- Record when the old lease ended.
- Record when the new lease began.
- Keep the old and new lease terms.
- List any payment and the rent under each lease.
Example
Sam finds this page while changing a Scottish shop lease. Nothing on the page can show whether the change creates a tax charge. It only tells Sam that an SDLT analysis is not the right starting point for a Scottish transaction from April 2015.
Why this can be difficult in practice
The title can mislead readers because it promises an example that is not present. Several documents and dates may be involved in a lease change, so the archive notice alone cannot settle the position.
- The source does not give the original lease facts.
- The source does not give replacement-lease terms.
- The source gives no calculation or rate.
Key takeaways
- This is an archive notice, not a worked example.
- It says Scotland moved from SDLT to LBTT from April 2015.
- You need the lease facts and the right tax rules.
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 source does not give enough information to work out the tax treatment of surrendering a lease and granting a replacement lease.
- The source gives only ‘April 2015’, not a precise transaction date or any transitional detail.
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 missing text of Example 5.
- The lease documents, including the old and new terms, rent and any payment for the surrender.
- The date and location of the transaction.
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 SDLT lease page does not contain Example 5 [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.] Guidance page from HMRC on this topic (guidance, not law): https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm18805 HOW I WANT YOU TO ANSWER 1. Work from the legislation above. Read it before answering. Guidance from HMRC is its 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 source does not give enough information to work out the tax treatment of surrendering a lease and granting a replacement lease. - The source gives only 'April 2015', not a precise transaction date or any transitional detail. 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 SDLT lease page does not contain Example 5
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