Linked leases and SDLT: why the Scottish manual page is archived
In brief
This HMRC page is archived. It says SDLT no longer applies to Scottish land transactions from April 2015, but it does not explain linked leases.
- Do not use it to calculate tax on a Scottish lease.
- Check where the land is before choosing the tax rules.
- Verify the current Scottish position from an up-to-date source.
Scroll down for the full analysis.
Read the original guidance here:
Linked leases and SDLT: why the Scottish manual page is archived
Linked leases and SDLT: why the Scottish manual page is archived
If your lease concerns Scottish land, HMRC’s page will not answer your stamp duty question. According to the archive notice, SDLT stopped applying there from April 2015, when Land and Buildings Transaction Tax took over.
What this rule is about
This page carries a title about linked leases, but all its content is an archive notice about Scotland. Readers will find no test for deciding whether leases are linked.
A useful-looking title can therefore mislead readers, because the page offers neither a calculation nor an answer to the question that prompted their search. Read beyond the title.
What the official source says
HMRC’s archived manual says that SDLT no longer applies to land transactions in Scotland from April 2015. Land and Buildings Transaction Tax applies to those transactions instead.
- The notice applies to land transactions in Scotland.
- It gives April 2015 as the change point.
- It does not explain linked leases.
What this means in practice
For a Scottish lease, do not use this page when related leases may need consideration, the land lies in Scotland, and you need a tax calculation. The page cannot help. For that task, the page cannot determine whether related leases belong together or calculate the tax.
- First check where the leased land is.
- If it is in Scotland, identify the Scottish tax rules.
- Keep this page only as an explanation of why it is archived.
How to analyse it
Once you establish that a land interest is in England or Northern Ireland, rather than Scotland, current SDLT law covers it and its linked-transaction rules apply. Start with location, not the lease label.
- Confirm the land is wholly in Scotland.
- Record the date of the lease deal.
- Read the lease and any connected agreements.
- Check the current Scottish tax position.
Example
Mairi takes two related leases over premises in Glasgow. This archived SDLT page cannot decide whether the leases are linked. For that Scottish land, its only answer is that SDLT is not the tax to analyse.
Why this can be difficult in practice
People often search for the phrase “linked leases” and assume that every result contains the rule. In this case, the title misleads anyone who needs a current Scottish answer.
- An archived manual page is not a current calculation guide.
- HMRC guidance is not legislation.
- The land’s location can change which tax regime matters.
Key takeaways
- This HMRC page is an archive notice, not a linked-lease guide.
- It says SDLT ended for Scottish land transactions from April 2015.
- Check current Scottish rules for a live lease question.
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 — land interests that can fall within SDLT
- FA 2003 section 108 — Scottish land excluded from linked transaction rules
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 page does not say how Land and Buildings Transaction Tax deals with linked leases.
- Current Scottish tax rules need checking against an up-to-date Scottish 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 land.
- The date of the lease transaction.
- The lease and any related agreements.
- Current Scottish land-tax guidance or legislation where the land is in Scotland.
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 Linked leases and SDLT: why the Scottish manual page is archived [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 - land interests that can fall within SDLT https://www.legislation.gov.uk/ukpga/2003/14/section/48/2025-11-17 - FA 2003 section 108 - Scottish land excluded from linked transaction rules https://www.legislation.gov.uk/ukpga/2003/14/section/108/2025-11-17 HMRC's guidance page on this topic (guidance, not law): https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm19635 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 page does not say how Land and Buildings Transaction Tax deals with linked leases. - Current Scottish tax rules need checking against an up-to-date Scottish 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: Linked leases and SDLT: why the Scottish manual page is archived
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