This archived first-time buyer stamp duty page is not current guidance
Archived source warning
This HMRC page gives no usable first-time buyer relief rule. It is marked as archived and out of date.
- Do not use it for a current stamp duty calculation.
- Sections 57AA and 73CA were repealed on 15 March 2018.
- Historic cases need the law in force at the time.
Scroll down for the full analysis.
Read the original guidance here:
This archived first-time buyer stamp duty page is not current guidance
This archived first-time buyer stamp duty page is not current guidance
Do not use this page to work out your stamp duty today. HMRC marks it as archived and says its information is out of date.
What this rule is about
Parliament repealed those provisions on 15 March 2018.
That matters because an old search result can look official, appear in a current search, and still give the wrong starting point when you are buying now. Check the purchase date.
What the official source says
The supplied HMRC page does not explain the old relief. HMRC displays only a notice saying that it has archived the page and that its information is out of date.
- HMRC has marked the page as archived.
- HMRC says the information is out of date.
- The page is guidance, not legislation.
- It does not state the former conditions for relief.
What this means in practice
An archived page cannot tell you whether you get first-time buyer relief now, or settle an older purchase when the law may have been different. Check the law.
- Do not copy a rate or limit from this page.
- Do not treat its title as current law.
- Use the effective date of the purchase.
- Check the legislation that applied on that date.
How to analyse it
Start with timing. You cannot always use simply the date keys were handed over.
- Find the purchase contract and completion date.
- Check whether the purchase took effect earlier.
- Identify the version of the law then in force.
- Read the conditions in that version, not this archive notice.
Example
Mia finds this page while checking a purchase that took effect before 15 March 2018, when she needs the rules applying to that purchase. The archive notice does not prove that she qualified or failed. Instead, it directs her to find the historic rules and apply them to her own purchase date.
Why this can be difficult in practice
People often assume an HMRC search result is current because it is on GOV.UK. Here, the warning is the key part. The title also names former sections that Parliament repealed.
- Old web pages can remain easy to find.
- A page title may refer to repealed law.
- The facts and dates still need checking.
Key takeaways
- This HMRC page is archived.
- It is not current first-time buyer guidance.
- Historic purchases need date-specific legislation checks.
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 57AA — historic first-time buyer relief repealed in 2018
- FA 2003 section 73CA — historic alternative-finance first-time buyer rule repealed in 2018
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 archived source contains no substantive explanation of the former relief or its conditions.
- This source cannot establish whether a buyer qualifies for any current first-time buyer stamp duty relief.
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 purchase contract and completion records
- The transaction’s effective date, including any earlier substantial performance
- The version of the legislation in force at that 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 This archived first-time buyer stamp duty page is not current guidance [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 57AA - historic first-time buyer relief repealed in 2018 https://www.legislation.gov.uk/ukpga/2003/14/section/57AA/2025-11-17 - FA 2003 section 73CA - historic alternative-finance first-time buyer rule repealed in 2018 https://www.legislation.gov.uk/ukpga/2003/14/section/73CA/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/sdltm29810 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 archived source contains no substantive explanation of the former relief or its conditions. - This source cannot establish whether a buyer qualifies for any current first-time buyer stamp duty relief. 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 first-time buyer stamp duty page is not current guidance
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