SDLT lease notification example: HMRC page archived
Archived HMRC page
This page contains no SDLT lease example. HMRC says the example moved to SDLTM12010.
- Do not rely on the archive notice as a tax answer
- Check the replacement page and your lease facts
- HMRC guidance is not legislation
Scroll down for the full analysis.
Read the original guidance here:
SDLT lease notification example: HMRC page archived
This Stamp Duty Land Tax (SDLT) page no longer contains an example. HMRC has archived it and moved the example to SDLTM12010. Readers cannot use this page alone to determine whether they must report a lease.
What this rule is about
Although the title concerns notification after the parties grant a lease, the supplied page provides no lease details, figures, or reporting test. It only directs readers to the location where HMRC says the example has gone.
What the official source says
HMRC’s manual provides a short archive notice. This page does not set out a tax rule.
- The page is archived.
- The former example has moved to SDLTM12010.
- No worked facts appear in the supplied text.
What this means in practice
Because a page move does not create a legal rule and HMRC manuals provide guidance rather than legislation, do not use this page as an answer to a stamp duty question. Check the current material.
- Read the replacement example before relying on it.
- Check the lease document and related payments.
- Keep the transaction date clear when checking the position.
How to analyse it
Start with the current material rather than this archive notice, because the relevant facts depend on the lease and on the payments made under it. Check the details.
- Find the current SDLTM12010 example.
- Identify the date the lease took effect.
- Compare its facts with your own lease.
Example
Suppose Priya finds this page while checking a new shop lease. It gives her no rent figure, premium, term, or reporting outcome. She must read the replacement material before drawing any conclusion about SDLT.
Why this can be difficult in practice
Old search results can lead to pages that no longer hold the explanation you need. That is frustrating, but filling the gap with assumptions can produce the wrong answer.
- An archive notice is not a worked example.
- A page title does not show the reporting result.
- The replacement page may have changed since the move.
Key takeaways
- This HMRC page is archived.
- The example moved to SDLTM12010.
- This page alone cannot answer an SDLT lease question.
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 replacement page, SDLTM12010, was not supplied, so its example cannot be verified or explained here.
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 SDLTM12010.
- The lease terms, payment details and transaction date for any real SDLT question.
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 lease notification example: HMRC page archived [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/sdltm12015 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 replacement page, SDLTM12010, was not supplied, so its example cannot be verified or explained here. 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 31 August 2026
Useful article? You may find it helpful to read the original guidance here: SDLT lease notification example: HMRC page archived
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