Deposit and loan arrangements: why this SDLT example moved
In short
The supplied HMRC page is archived and provides no deposit-and-loan calculation. It directs readers to SDLT11055.
- No figures appear on the archived page
- The replacement example must be checked
- Your documents remain essential
Scroll down for the full analysis.
Read the original guidance here:
Deposit and loan arrangements: why this SDLT example moved
This archived HMRC page does not set out a stamp duty calculation, because it says only that the deposit and loan example has moved to SDLT11055. You cannot safely work out tax from this page alone.
What this rule is about
The page title points to an example involving deposits and loans used when calculating SDLT, but the archived text supplies no figures, transaction details or tax result.
That distinction is practical, not academic. A heading alone does not reveal how HMRC would treat a particular payment.
What the official source says
HMRC’s archived manual page makes one substantive point: it sends readers to the location where the example now appears, without reproducing that replacement material. It does not reproduce the replacement material.
- The page is marked as archived.
- It refers readers to SDLT11055.
- It gives no deposit amount or loan amount.
- It gives no stamp duty calculation.
What this means in practice
If someone has sent you this link, it is not a complete answer to a tax question. You need the relocated example and the actual paperwork before drawing conclusions.
- Do not rely on the archived heading alone.
- Find the text of SDLT11055.
- Compare that example with your own agreement.
How to analyse it
Start with the documents, not the label attached to a payment. Because a deposit and a loan may serve different commercial purposes, you should trace the written terms and money trail before deciding what either payment represents.
- Identify every payment connected with the property deal.
- Read the deposit agreement and loan agreement together.
- Check who paid each amount and who received it.
- Obtain the relocated HMRC example before comparing facts.
Example
Readers cannot derive a worked example from the supplied page. The page provides neither figures nor facts explaining why a deposit or loan affected the calculation.
Why this can be difficult in practice
People may assume that an archived HMRC page still contains the example named in its title. Here, it does not. The important material is elsewhere.
- The replacement page may contain facts that change the outcome.
- A similar-looking loan may have different terms.
- HMRC manual guidance is not the law itself.
Key takeaways
- This page is an archive notice, not a calculation guide.
- The example was moved to SDLT11055.
- Check the replacement text and your documents.
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 relocated example at SDLT11055 was not supplied, so its facts, calculation and any assumptions cannot be verified 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 full text of HMRC manual page SDLT11055.
- The transaction documents showing the deposit, loan terms and payments.
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 Deposit and loan arrangements: why this SDLT 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/sdltm13050 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 relocated example at SDLT11055 was not supplied, so its facts, calculation and any assumptions cannot be verified 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 31 August 2026
Useful article? You may find it helpful to read the original guidance here: Deposit and loan arrangements: why this SDLT example moved
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