Example 6 Lease Notification Archived, Now Found in SDLT12010

Archived SDLT Lease Notification Page

This HMRC manual page is archived and does not contain any actual guidance on notifying the grant of a lease for SDLT. Its only purpose is to direct readers to SDLTM12010, where the example and relevant HMRC material have been moved.

• The page is only a signpost and does not explain the SDLT notification rules.
• It says that the former lease notification example, “Example 6”, has been moved to SDLTM12010.
• You should not rely on this archived page to decide whether a lease grant must be notified to HMRC.
• To find HMRC’s example and current presentation of the point, you need to check SDLTM12010.
• If you need the legal position rather than HMRC guidance alone, compare the manual with the underlying SDLT legislation.

Scroll down for the full analysis.

SDLT lease notification example: archived page moved elsewhere

This page is about an HMRC manual entry that no longer contains substantive guidance. It simply states that the former example on notifying the grant of a lease has been moved to another manual page, SDLTM12010. The practical point is that this archived page does not itself set out the rule or example.

What this rule is about

The title indicates that the original subject was notification for the grant of a lease under Stamp Duty Land Tax. In SDLT, notification matters because certain land transactions must be reported to HMRC, and lease grants have their own rules and examples in HMRC guidance. However, this archived page no longer explains those rules.

What the official source says

The source says only that the page is archived and that “Example 6” has been moved to SDLTM12010. It does not repeat the example, summarise it, or state any legal rule.

That means this page is effectively a signpost, not a source of operative guidance.

What this means in practice

If you were relying on this page to understand whether a lease grant must be notified for SDLT purposes, this page will not answer that question. You would need to look at the replacement page it refers to.

The main practical consequence is that you should not treat this archived page as containing the current explanation or example. It tells you where HMRC has relocated the material, but nothing more.

How to analyse it

Given the limited content, the sensible approach is:

• recognise that this is an archived manual page only;
• do not infer the underlying rule from the title alone;
• follow the cross-reference to SDLTM12010 for the actual example and HMRC’s current presentation of the point;
• if you are checking legal effect rather than HMRC practice, compare the manual material with the underlying SDLT legislation on notification.

Example

Illustration: a reader searches for “SDLTM12040 Example 6” hoping to find HMRC’s example on notifying a lease grant. On opening the page, they find only a note saying the page is archived and the example has moved to SDLTM12010. In practice, the reader must go to SDLTM12010 to see the example itself.

Why this can be difficult in practice

Archived HMRC manual pages can be confusing because the page title suggests substantive content, but the body of the page may no longer contain any guidance. A reader may think they are missing text or assume the title still reflects current HMRC wording. Here, the source provides no legal detail at all, so any real analysis depends on the replacement page and, where necessary, the legislation.

Key takeaways

• This archived page does not contain the lease notification example itself.
• Its only substantive message is that the example was moved to SDLTM12010.
• To understand the rule or example, you need to consult the replacement page and, if needed, the underlying legislation.

This page was last updated on 24 March 2026

Useful article? You may find it helpful to read the original guidance here: Example 6 Lease Notification Archived, Now Found in SDLT12010

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