SDLT lease notification Example 3: where HMRC moved it
Archived HMRC page
HMRC has removed the content from this SDLT lease notification page and moved Example 3 to SDLTM12010.
- The old page contains no worked example
- It gives no tax result or calculation
- Read the replacement page before relying on it
Scroll down for the full analysis.
Read the original guidance here:
SDLT lease notification Example 3: where HMRC moved it
This HMRC page provides neither a stamp duty answer nor a lease calculation. HMRC has archived the page and says that Example 3 now appears at SDLTM12010.
What this rule is about
Within HMRC’s Stamp Duty Land Tax manual, the page appeared under lease notification, and its title may still turn up in old links, saved notes, or search results. That title can mislead readers.
Confusion can follow. The page itself no longer includes the example.
What the official source says
HMRC says that it has archived this page and moved Example 3 to SDLTM12010, while the archived text provides no further explanation. That is its whole message.
- The old page is archived.
- Example 3 has moved to SDLTM12010.
- The old page does not repeat the example.
What this means in practice
You should not use this page by itself to decide whether you need to notify HMRC about a lease. It serves only as a signpost to another manual page.
- Follow the link or reference to SDLTM12010.
- Keep the old URL if it appears in historic paperwork.
- Check the moved page before relying on an example.
How to analyse it
First confirm that you are using the active source, then compare the example there with your own lease terms and the transaction date. Check both points carefully.
- Check whether your link leads to an archived page.
- Find the replacement manual page.
- Read the full example, not its old heading alone.
- Separate HMRC’s guidance from the law that applies.
Example
Ravi finds this page in an old email concerning a new shop lease, sees the archive notice instead of a worked example, and is directed to where HMRC moved it. He gets no figures or result from this page.
Why this can be difficult in practice
Even after HMRC moves the content, old references can still look official and complete, which may make the archived page seem reliable. It is not a reliable statement of the current example.
- A search result may lead to the former page.
- An old adviser note may quote its previous number.
- The supplied archive notice cannot show whether the replacement has changed.
Key takeaways
- This page is an archive notice, not a lease example.
- HMRC directs readers to SDLTM12010.
- Use the moved page before drawing a tax conclusion.
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 supplied text does not include the moved example, so it cannot confirm its facts or current wording.
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 text of HMRC manual page SDLTM12010 is needed to explain the moved example.
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 3: where HMRC moved it [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/sdltm12025 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 supplied text does not include the moved example, so it cannot confirm its facts or current wording. 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 Example 3: where HMRC moved it
Search Land Tax Advice with Google
