SDLTM12035 Page Archived; Example 5 Moved to SDLT12010

SDLT lease grant notification: archived HMRC example moved

HMRC’s manual page SDLTM12035 no longer contains the worked example on notifying SDLT for the grant of a lease. It is an archived page that now acts only as a signpost, and HMRC says the example has been moved to SDLT12010. Anyone relying on the old reference should check the new page for the current example and guidance.

• SDLTM12035 is archived and does not set out the example itself.
• HMRC directs readers to SDLT12010 as the new location of the example.
• The archived page should be treated as a cross-reference only, not as substantive guidance.
• If you are checking whether a lease grant is notifiable for SDLT, use the current manual page rather than the old citation.
• Older notes, precedents, or correspondence referring to SDLTM12035 should be updated where appropriate.

Scroll down for the full analysis.

SDLT notification for a lease grant: this example has been moved

This page concerns an HMRC manual entry about notifying Stamp Duty Land Tax when a lease is granted. The specific page identified as SDLTM12035 no longer contains the example itself. HMRC states that the page is archived and that the example has been moved to SDLT12010.

What this rule is about

In SDLT, the grant of a lease can create a notifiable land transaction. Whether a return is required, and how the transaction is reported, depends on the lease terms and the SDLT rules that apply to lease grants. HMRC manual examples are often used to show how those rules work in practice.

Here, however, the source material does not set out the substance of the example. It only tells the reader that the previous example page has been archived and relocated.

What the official source says

The official source says only this: the page for “Notification: Grant of a lease: Example 5” has been archived, and the example has been moved to SDLT12010.

It does not repeat the example, summarise the facts, or explain the legal point on this archived page.

What this means in practice

If you were relying on SDLTM12035 for HMRC’s worked example on notification for the grant of a lease, you should not use this archived page as the substantive guidance. The practical point is simply that the relevant material is now intended to be read at SDLT12010 instead.

This matters because HMRC manual numbering and page locations change over time. An archived page may remain visible for reference purposes, but it may no longer contain the operative example or current explanation.

How to analyse it

Given the limited source text, the sensible approach is:

• Check SDLT12010, because HMRC identifies that as the current location of the example.
• Confirm whether you are looking for a point about notification, rather than the separate question of how SDLT on a lease is calculated.
• Treat this archived page as a signpost only, not as a complete statement of HMRC’s view.
• If you are tracing an older citation in correspondence, advice, or precedent material, update the reference to the new manual location where appropriate.

Example

Illustration: a conveyancer finds an old note referring to SDLTM12035 for an example on when a lease grant must be notified. If they open that page today, they will not find the example itself. The useful step is to follow HMRC’s direction to SDLT12010, which is where HMRC says the example has been moved.

Why this can be difficult in practice

Archived HMRC pages can be confusing because they may still appear in search results or old internal references, but they do not necessarily contain the current text. That can lead readers to think guidance has been removed or changed, when in fact it has simply been relocated.

Also, because this source contains no substantive content, it does not tell you whether HMRC’s example was changed when moved, or merely renumbered. You would need to inspect the destination page to answer that.

Key takeaways

• SDLTM12035 is an archived HMRC page and does not contain the example itself.
• HMRC says the example has been moved to SDLT12010.
• This page is useful only as a cross-reference, not as substantive guidance on lease notification.

This page was last updated on 24 March 2026

Useful article? You may find it helpful to read the original guidance here: SDLTM12035 Page Archived; Example 5 Moved to SDLT12010

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