SDLT lease notification: why this archived stamp duty example cannot answer you
Archived HMRC page
This page contains only a redirect to SDLTM12010. It does not state a lease notification rule or outcome.
- No example is shown
- No figures are provided
- Check the replacement page
Scroll down for the full analysis.
Read the original guidance here:
SDLT lease notification: why this archived stamp duty example cannot answer you
SDLT lease notification: why this archived stamp duty example cannot answer you
This SDLT, or stamp duty, page does not contain a lease example. HMRC has archived it and says the example moved to SDLTM12010. That matters: this page alone cannot confirm what you must report.
What this rule is about
Although the title refers to notification when a lease is granted, whether notification is required depends on facts that this archived page does not provide. It gives none of the facts needed to explain the point.
What the official source says
HMRC’s entire message is brief: the page is archived, and Example 2 has moved to SDLTM12010.
- The page is no longer the live location for the example.
- It gives no lease terms.
- It gives no payment figures.
- It gives no notification conclusion.
What this means in practice
Do not use the archive as proof that a lease does or does not need an SDLT return. It cannot support either answer. Although the live example may explain HMRC’s approach when its facts match your lease, HMRC guidance is not the law and cannot itself decide the result. The law controls.
- Find the replacement page before relying on Example 2.
- Keep a copy of the page you use.
- Compare its facts with your lease.
How to analyse it
Start with the actual lease, rather than its label. The missing example may depend on details that are not visible here.
- Check when the lease took effect.
- Check the term and any premium.
- Check the rent and other payments.
- Check the replacement HMRC example.
Example
Sam finds this archived page while checking a new shop lease. The page gives Sam no figures and no outcome. Sam cannot safely infer a notification result until the moved example is available, the lease facts are known, and those facts can be compared with it. The archived page is insufficient.
Why this can be difficult in practice
Search results can make a redirect look like an answer, even when the result merely points elsewhere and leaves the relevant lease facts unstated. It is not an answer. Check the replacement page and the particular lease wording.
- An archived heading is not a complete tax rule.
- A similar lease may have different payment terms.
- Missing facts can change the analysis.
Key takeaways
- This archived page contains no worked SDLT example.
- HMRC directs readers to SDLTM12010.
- Use the replacement material and the lease facts.
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 archived page does not show the facts or conclusion of Example 2.
- It is not possible to confirm the relevant SDLT notification position from this archived page alone.
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 content of HMRC manual page SDLTM12010.
- The lease terms, payment details and effective date for the 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 lease notification: why this archived stamp duty example cannot answer you [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/sdltm12020 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 archived page does not show the facts or conclusion of Example 2. - It is not possible to confirm the relevant SDLT notification position from this archived page alone. 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 lease notification: why this archived stamp duty example cannot answer you
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