Example 3 of Lease Grant Notification Archived to SDLT12010

Archived HMRC SDLT Lease Grant Page

This HMRC manual page does not give any actual SDLT rule or example. It is only an archived signpost saying that the lease grant example has been moved to SDLTM12010, so you should use the replacement page and check the underlying law before reaching any conclusion.

• The page is archived and contains no substantive guidance on SDLT.
• Its only purpose is to direct readers to the replacement example at SDLTM12010.
• It should not be relied on as a current statement of the law or of HMRC practice on lease grants.
• To analyse a lease properly, you should check the replacement manual page, the relevant legislation, and the exact facts of the transaction.
• Lease SDLT issues can include notification, premiums, rent, property type, and any reliefs or special rules.
• Archived HMRC examples can be misleading in search results, so always confirm that the guidance is current and still relevant.

Scroll down for the full analysis.

Grant of a lease: archived HMRC example moved elsewhere

This page does not contain a substantive SDLT rule. It is an archived HMRC manual page which simply says that “Example 3” on the grant of a lease has been moved to another manual page, SDLTM12010. In practical terms, this page is only a signpost and does not itself explain how SDLT applies.

What this rule is about

The source page sits within HMRC’s SDLT manual section on notification for the grant of a lease. That area of the manual generally deals with when a lease transaction must be notified to HMRC and how examples are used to show the effect of the rules.

However, this particular page is archived and contains no operative guidance. It does not set out the law, any thresholds, or the facts of the example.

What the official source says

The official source says only that the page is archived and that the example has been moved to SDLTM12010.

That means:

• there is no substantive guidance on this page itself;
• the relevant HMRC example is intended to be read on the replacement page; and
• this page should not be treated as stating any current rule beyond directing the reader elsewhere.

What this means in practice

If you are trying to understand SDLT on the grant of a lease, this page will not answer the question. You need to find the replacement material at SDLTM12010 and read it in the context of the wider lease rules.

That matters because lease transactions can involve more than one SDLT issue, including:

• whether the transaction must be notified at all;
• how any premium is treated;
• how rent is taken into account;
• whether the lease is residential, non-residential, or mixed; and
• whether any relief or special rule applies.

An archived page like this should not be relied on as a complete or current explanation.

How to analyse it

Where an HMRC manual page has been archived and replaced, a sensible approach is:

• identify the replacement page and read that first;
• check whether the replacement page is giving HMRC’s view of legislation, rather than the legislation itself;
• separately identify the statutory rules that govern lease grants and notification;
• check whether the example is still current and whether later legislative changes affect it; and
• make sure the facts of your transaction match the example before drawing any conclusion.

This is especially important with lease examples, because small factual differences can change the SDLT result.

Example

Illustration: a reader finds this archived page while researching whether a new commercial lease must be notified to HMRC. This page does not provide the answer. The correct next step is to go to SDLTM12010, identify the facts in HMRC’s example, and then compare those facts with the actual lease transaction. The reader should also check the relevant statutory notification rules rather than relying only on the manual cross-reference.

Why this can be difficult in practice

Archived manual pages can be confusing because they appear in search results but no longer contain the explanation the reader expects. A further difficulty is that HMRC manual examples are guidance tools, not legislation. Even where the replacement example is helpful, the legal position still depends on the legislation and the facts of the transaction.

Another practical issue is that lease SDLT analysis often combines several separate elements. A page about “notification” may not by itself explain chargeable consideration, rent calculations, lease variations, linked transactions, or later events affecting the lease. So even after locating the moved example, you may still need the wider manual and statutory context.

Key takeaways

• This archived page does not contain a substantive SDLT example or rule.
• HMRC has moved the example to SDLTM12010.
• Do not rely on this page alone for the SDLT treatment of a lease grant or notification position.

This page was last updated on 24 March 2026

Useful article? You may find it helpful to read the original guidance here: Example 3 of Lease Grant Notification Archived to SDLT12010

View all HMRC SDLT Guidance Pages Here