SDLTM12055 Example Archived; Now Found at SDLT12050

SDLT Lease Continuations and Archived HMRC Guidance

This archived HMRC manual page does not contain the substantive example on lease continuations for SDLT. It simply states that “Example 1” has been moved to SDLTM12050, so anyone researching a lease that continues beyond its original term should use that replacement page and check the underlying legislation rather than relying on the archive notice.

• The archived page is only a signpost and gives no detailed guidance on the law.
• HMRC says that “Example 1” has been relocated to SDLTM12050.
• You should not cite the archived page as if it contains HMRC’s current explanation.
• If an old file or note refers to SDLTM12055, the next step is to read SDLTM12050 in its current context.
• HMRC manual examples show HMRC’s view, but the legal position still depends on the SDLT legislation and the facts.

Scroll down for the full analysis.

SDLT and lease continuations: where Example 1 has gone

This page concerns an archived HMRC manual entry about the continuation of a lease for Stamp Duty Land Tax purposes. The archived page does not now contain the example itself. Instead, it states that the example has been moved to SDLTM12050. The practical point is simple: if you are trying to understand HMRC’s example on a lease continuing beyond its original term, this page is no longer the operative place to look.

What this rule is about

In SDLT, special rules can apply where a lease does not simply end on the date originally expected, but continues. HMRC’s manual material on “continuation of a lease” is intended to explain how that situation is treated for notification purposes. In other words, it helps readers understand whether a further SDLT filing consequence may arise when a lease carries on.

This archived page does not explain the underlying law. It only records that a particular example previously shown here has been relocated.

What the official source says

The source says only that this page is archived and that “Example 1” has been moved to SDLTM12050.

That means:

• this page should not be relied on as containing the current explanatory example;
• HMRC intends readers to use SDLTM12050 instead for that example; and
• the archived page itself adds no substantive guidance beyond that redirect.

What this means in practice

If you arrived at this page while researching SDLT on a lease that has continued beyond its original contractual term, this page does not answer the question. You need to consult the replacement manual page mentioned by HMRC.

For a taxpayer, adviser, or conveyancer, the practical consequence is that you should not quote this archived page as if it contains the current example or HMRC’s current explanation. At most, it shows that HMRC has reorganised its manual content.

If you are checking a historic file or an old reference to SDLTM12055, the correct next step is to trace the example in SDLTM12050 and read it in its current context.

How to analyse it

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

• identify whether the archived page contains any substantive guidance of its own;
• check where HMRC says the material has been moved;
• read the replacement page rather than relying on the archive notice;
• separate HMRC manual guidance from the underlying legislation; and
• if the point matters to a transaction, confirm how the current manual example fits with the statutory SDLT rules on lease continuations and notification.

This matters because HMRC manuals are explanatory material, not the legislation itself. An archive notice is even narrower: it is mainly an editorial signpost.

Example

Illustration: a conveyancer reviewing an old SDLT note sees a reference to “SDLTM12055 Example 1” about a lease that continued after its fixed term. If they open this archived page, they will not find the example. The correct reading is that HMRC has moved that example to SDLTM12050, so the conveyancer should review that page instead before drawing any conclusion.

Why this can be difficult in practice

Archived manual references can be confusing because older file notes, articles, or precedents may still cite the former page number. A reader may assume the archive page still contains live guidance when it does not.

There is also a wider legal point. Even once the replacement example is found, an HMRC example does not by itself determine the law. Its value is in showing HMRC’s interpretation and practical approach. The legal result still depends on the legislation and the facts.

Key takeaways

• This archived page contains no substantive example or rule.
• HMRC says Example 1 has been moved to SDLTM12050.
• For any real SDLT analysis, use the replacement page and the underlying legislation, not the archive notice alone.

This page was last updated on 24 March 2026

Useful article? You may find it helpful to read the original guidance here: SDLTM12055 Example Archived; Now Found at SDLT12050

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