SDLT: archived example on a lease continuing
Archived HMRC page
SDLTM12060 provides no substantive SDLT guidance. It says that its lease-continuation example has moved to SDLTM12050.
- Do not rely on the archived page alone.
- Check the moved example and the facts of your lease.
Scroll down for the full analysis.
Read the original guidance here:
SDLT: archived example on a lease continuing
This archived HMRC page gives no stamp duty example or tax rule. It only says that Example 2, about a lease continuing, has moved to SDLTM12050.
What this rule is about
Although the page title points to an example involving a lease that continues after an earlier point, the archived page does not set out the circumstances, the relevant conditions, or the resulting tax treatment. It gives no answer.
What the official source says
HMRC records a simple update: it archived this page, removed Example 2 from it, and directs readers who need the example to SDLTM12050 instead. The manual says so.
- This page is marked as archived.
- Example 2 is no longer printed here.
- HMRC says the example moved to SDLTM12050.
What this means in practice
Because SDLTM12060 contains neither the facts nor a calculation, conclusion, or notification instruction, you cannot use it alone to decide whether SDLT applies to your lease. Read the moved example.
- Read the moved page before relying on the example.
- Keep a record of the lease and its key dates.
- Do not assume the old page answers your question.
How to analyse it
Begin with the current example, then compare its facts with yours, checking the original lease, what followed its end, and any rent or other payment before reaching a view. Details matter. The parties may describe a lease in similar words, yet their arrangement can have a different legal effect.
- Find the text now held at SDLTM12050.
- Check when the original lease ended.
- Check what happened after that date.
- Check any rent or other payment made.
Example
Imagine Priya finds SDLTM12060 while searching for SDLT on a lease that carried on. The page cannot tell her the result. It only sends her to SDLTM12050, where HMRC has placed the example.
Why this can be difficult in practice
Archived links can appear authoritative even though they provide no analysis, no facts, and no explanation of how the tax treatment follows from the circumstances. Appearances can mislead. That distinction matters: a page heading is not an answer to a tax question.
- The moved example is not included in the supplied page.
- Its facts cannot be assumed from the archived title.
- HMRC guidance is not the law itself.
Key takeaways
- This HMRC page is archived.
- It contains no SDLT conclusion.
- The example moved to SDLTM12050.
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 archived page does not reproduce the moved example, so its facts and conclusion cannot be verified from this source.
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 SDLTM12050.
- The lease terms, dates, rent and any payments if a real transaction is being considered.
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: archived example on a lease continuing [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.] HMRC's guidance page on this topic (guidance, not law): https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm12060 HOW I WANT YOU TO ANSWER 1. Work from the legislation above. Read it before answering. HMRC guidance is HMRC's 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 archived page does not reproduce the moved example, so its facts and conclusion cannot be verified from this source. 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: archived example on a lease continuing
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