Page Archived: Lease Grant Example Moved to SDLT12010

SDLT Lease Grant Notification: Archived HMRC Example Moved

This HMRC manual page does not set out the SDLT rules for granting a lease or include the example itself. It is only an archived signpost saying that the former page for “Notification: Grant of a lease: Example 2” has been moved, and readers should use SDLT12010 for the current example and guidance.

  • The page is archived and should not be treated as the current source of HMRC’s example.
  • HMRC states that the example previously on this page has been moved to SDLT12010.
  • If you need HMRC’s worked example on notifying a lease grant, you must check the replacement page.
  • Archived manual pages can be misleading because references and page numbers may change over time.
  • HMRC manual examples are guidance only; the legal position depends on the legislation and any relevant case law.

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SDLT notification for lease grants: archived example moved

This page concerns an HMRC manual entry about notifying Stamp Duty Land Tax when a lease is granted. The specific page provided does not contain the example itself. Instead, it states that the page has been archived and that the example has been moved to another manual page, SDLT12010.

What this rule is about

When a lease is granted, SDLT may need to be considered and, in some cases, an SDLT return must be filed. HMRC’s manual pages often include worked examples showing how the notification rules apply in practice. Those examples can be important because lease transactions are often more complex than straightforward freehold purchases.

The source material here is not setting out a substantive legal rule. It is simply redirecting the reader to the current location of an example.

What the official source says

The official source says that the page titled “SDLTM12020 – Notification: Grant of a lease: Example 2” has been archived, and that the example has been moved to SDLT12010.

That means this page should no longer be treated as the current location of HMRC’s example. Anyone relying on HMRC manual guidance should look at the replacement page instead.

What this means in practice

If you were looking for HMRC’s second example on notification for the grant of a lease, this page does not provide it. The practical point is simply that you need to consult SDLT12010 for the current example.

This matters because archived manual pages may no longer reflect HMRC’s current presentation of the topic. Even where the underlying law has not changed, HMRC may have reorganised, updated, or clarified its examples.

How to analyse it

If you come across an archived SDLT manual page like this, it helps to ask:

  • Is this page substantive, or is it only a redirect?
  • Has HMRC moved the content to a new page number?
  • Am I relying on current HMRC guidance, or on an outdated archived page?
  • Do I need the example only, or do I also need the surrounding guidance on lease notification rules?

In this case, the answer to the first question is clear: this page is only a redirect. The next step is to read SDLT12010.

Example

Illustration: a conveyancer searches HMRC’s manual for an example about whether the grant of a lease must be notified. They find this archived page. This page does not answer the question. It tells them that the relevant example has been moved, so they should check SDLT12010 instead of relying on this archived entry.

Why this can be difficult in practice

Manual references can change over time. A reader may think they have found the right HMRC page, but the page may be archived, incomplete, or only a signpost to a newer location. That can cause confusion, especially where older commentary, online citations, or internal precedents still refer to the old page number.

There is also a broader point: HMRC manual examples are guidance, not the legislation itself. They may help explain how HMRC approaches the rules, but the legal position ultimately depends on the statute and, where relevant, case law.

Key takeaways

  • This archived page does not contain the example itself.
  • HMRC says the example has been moved to SDLT12010.
  • For the current guidance, use the replacement page rather than this archived reference.

This page was last updated on 24 March 2026

Useful article? You may find it helpful to read the original guidance here: Page Archived: Lease Grant Example Moved to SDLT12010

View all HMRC SDLT Guidance Pages Here

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