SDLT and stamp duty: archived lease notification example
Archived HMRC page
The supplied page contains no lease example or stamp duty calculation. It says that Example 6 has moved to SDLT12010.
- Use the current page for HMRC’s example
- Do not rely on the archive notice as a tax answer
- Compare any example with your own lease facts
Scroll down for the full analysis.
Read the original guidance here:
SDLT and stamp duty: archived lease notification example
HMRC has archived this page and directs readers to SDLT12010, so, without the lease facts or outcome, it cannot answer whether your lease needs a return. It offers no answer.
What this rule is about
The page title refers to notification after a grant of a lease, which brings a new lease into existence, yet the archived page supplies none of the facts needed to show how the example worked. The example remains unexplained.
What the official source says
Rather than providing an example, HMRC’s manual gives a short archive notice and says that Example 6 has moved to SDLT12010.
- The page is archived.
- Example 6 is no longer shown there.
- HMRC directs readers to SDLT12010.
What this means in practice
Do not use the archive notice to resolve your own lease question. Because the notice provides neither the lease facts nor the outcome, it cannot show whether stamp duty is due, how an amount was worked out, or whether a return is needed. It is only a signpost.
- Use the moved page for HMRC’s example.
- Check the actual lease terms separately.
- Keep the archive page as a signpost only.
How to analyse it
Start with the current example, then compare it with your lease. The detail matters: a different payment, term, or date may lead to a different result.
- Find the current SDLT12010 example.
- Read the lease term and payment details.
- Compare those facts with your agreement.
Example
No worked figures appear on this archived page. Without them, inventing a lease example or claiming a stamp duty outcome that HMRC intended would be unsafe.
Why this can be difficult in practice
It is easy to assume that an archived heading still contains the old explanation. It does not. HMRC manuals are guidance, not law, and the supplied notice gives no basis for applying a result to a real lease.
- The moved page was not supplied here.
- The archive notice gives no calculation.
- Your lease may differ from HMRC’s example.
Key takeaways
- This page is only an archive notice.
- It points to SDLT12010 for the example.
- It does not decide your stamp duty position.
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 current content of SDLT12010 was not supplied, so this page cannot confirm what the moved example says.
- The archived page does not identify the lease terms or notification position considered in the original example.
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 SDLT12010.
- The lease terms, payments and transaction date for any real transaction.
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 and stamp duty: archived lease notification example [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/sdltm12040 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 current content of SDLT12010 was not supplied, so this page cannot confirm what the moved example says. - The archived page does not identify the lease terms or notification position considered in the original example. 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 1 September 2026
Useful article? You may find it helpful to read the original guidance here: SDLT and stamp duty: archived lease notification example
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