Scottish local authority numbers on SDLT forms: archived guidance
Archived HMRC page
This page says that its Scottish local authority details are no longer relevant. It gives no current numbers or replacement instructions.
- Do not rely on it to complete SDLT1 question 29.
- Use current official form guidance instead.
- The archive notice does not state the current process.
Scroll down for the full analysis.
Read the original guidance here:
Scottish local authority numbers on SDLT forms: archived guidance
Scottish local authority numbers on SDLT forms: archived guidance
Although this archived HMRC page carries a title about Scottish local authority numbers on SDLT forms, it cannot help you complete a stamp duty form because its Scottish details are no longer relevant. HMRC archives it.
What this rule is about
The old page concerned question 29 on form SDLT1 and referred to Scottish local authority numbers, but those details are no longer current for use. Do not rely on them.
That is the page’s entire purpose. It supplies neither a replacement number nor updated instructions.
What the official source says
HMRC marks the page as archived. Its message is brief: the Scottish details on that page are no longer relevant.
- The page is not current form guidance.
- Do not use its Scottish information.
- It does not provide current local authority numbers.
What this means in practice
When deciding what to enter in question 29, do not use this page, and do not copy a Scottish number from an old printout or saved link. Use current official guidance instead.
- Check whether your form is an up-to-date version.
- Use current official guidance for that form.
- Keep a note of the source used for any entry.
How to analyse it
Begin with a simple question: is this page current? Here, it is not. The archived notice resolves that issue, but it goes no further.
- Read the archive notice first.
- Identify the form and question you are completing.
- Find current official instructions for that form.
- Do not treat the archived page as a current rule.
Example
While looking for a Scottish local authority number to enter on SDLT1, Sam finds this page, but it provides no number that can safely support the entry. Sam cannot rely on it.
Why this can be difficult in practice
Although old HMRC links can still appear in search results, an official-looking page may nevertheless be unsuitable when a live transaction requires guidance. Check its status.
- An HMRC web address does not mean the content is current.
- The page does not explain what replaced the old details.
- It does not confirm any current form process.
Key takeaways
- HMRC archives this page.
- Its Scottish details are no longer relevant.
- It is not a source of current form instructions.
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 archived page does not identify a replacement source for current local authority details.
- Current form requirements cannot be confirmed from this 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 current official SDLT form guidance, if a form is being completed.
- Current official Scottish land-tax guidance where the transaction 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 Scottish local authority numbers on SDLT forms: archived 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.] HMRC's guidance page on this topic (guidance, not law): https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm62325 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 page does not identify a replacement source for current local authority details. - Current form requirements cannot be confirmed from this 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: Scottish local authority numbers on SDLT forms: archived guidance
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