SDLT deposit and loan arrangements: where the example moved
Archived HMRC page
The supplied page contains no deposit or loan example. HMRC says that the example moved to SDLT11055.
- No calculation is available on this page
- Check the replacement example
- Do not rely on the archive notice alone
Scroll down for the full analysis.
Read the original guidance here:
SDLT deposit and loan arrangements: where the example moved
This page does not contain a stamp duty calculation. HMRC archived it and directs readers to SDLT11055 for its deposit and loan example.
What this rule is about
The title suggests an example about deposits and loans when working out stamp duty land tax. But the supplied page gives no facts, figures or rule.
You cannot safely work out your stamp duty from an archive notice.
What the official source says
HMRC’s manual page gives only a short update. HMRC says that it archived the page and moved the example to SDLT11055.
- The former page is archived.
- The example is no longer shown there.
- HMRC identifies SDLT11055 as its new location.
- No calculation appears in the supplied text.
What this means in practice
If you found this page through a search, you cannot use it to decide whether a deposit or loan changes the stamp duty you pay on your purchase. Look elsewhere.
- Do not treat the archive notice as a worked example.
- Do not copy figures from an older version without checking them.
- Find the replacement example before relying on it.
How to analyse it
Start with the documents for your own purchase, then compare them with the full replacement example after checking its current text against the details of your deposit and loan arrangement. Check it carefully.
- Identify what you are paying for the property.
- Separate the deposit from any loan arrangement.
- Check who provides the loan and on what terms.
- Read the current HMRC example in full.
Example
This source cannot provide a worked example. It gives neither a purchase price nor the terms of any deposit or loan. Adding figures would risk creating an answer HMRC did not give.
Why this can be difficult in practice
Even after the content moves, a page title can still look useful. People commonly assume that the archive page still explains the tax result. It does not.
- The replacement page may contain important facts not shown here.
- A loan arrangement can have details that do not appear in a simple summary.
- HMRC manual material is guidance, not the law itself.
Key takeaways
- This HMRC page is archived.
- Its example moved to SDLT11055.
- The supplied page cannot support a stamp duty calculation.
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 content, status and current wording of the replacement example have not been verified from the supplied materials.
- It is not possible to say how a deposit or loan should be treated in a particular purchase from this archive notice alone.
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 text of HMRC manual page SDLT11055.
- The contract, completion statement and loan documents for any real purchase.
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 SDLT deposit and loan arrangements: where the example moved [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/sdltm13045 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 content, status and current wording of the replacement example have not been verified from the supplied materials. - It is not possible to say how a deposit or loan should be treated in a particular purchase from this archive notice alone. 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 31 August 2026
Useful article? You may find it helpful to read the original guidance here: SDLT deposit and loan arrangements: where the example moved
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