Page Archived: Lease Grant Example Moved to SDLT12010

SDLT on the Grant of a Lease: Archived HMRC Example

This HMRC manual page does not give any substantive guidance on SDLT for the grant of a lease. It simply says that the example about notifying a lease grant has been archived and moved to page SDLT12010, so you must use that replacement page and, where needed, check the legislation itself.

  • The page is only an archive notice and does not explain the SDLT notification rules.
  • HMRC states that the relevant example has been moved to SDLT12010.
  • You should not rely on this archived page to decide whether a lease grant is notifiable.
  • The page does not include the facts of the example or HMRC’s conclusion.
  • For proper analysis, read the replacement manual page and check the law in force for the transaction date.

Scroll down for the full analysis.

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SDLT on the grant of a lease: archived example moved

This page concerns an HMRC manual entry that no longer contains substantive guidance. It simply states that an example about notifying the grant of a lease has been archived and moved to another manual page. The practical point is that this page does not itself explain the rule. To understand the example, you would need to consult the replacement page referred to by HMRC.

What this rule is about

The title indicates that the underlying topic is SDLT notification for the grant of a lease. In SDLT, the grant of a lease can create a notifiable land transaction, depending on the facts and the rules in force. HMRC manual examples are usually intended to show how those notification rules apply in practice.

However, the material provided here does not set out the notification rules or the example itself. It only records that the example has been moved.

What the official source says

The source says only that the page is archived and that the example has been moved to SDLT12010.

That means this page has no operative guidance of its own. It is effectively a signpost to a different HMRC manual page.

What this means in practice

You should not rely on this archived page for any substantive SDLT analysis. It does not explain:

  • when the grant of a lease must be notified,
  • what facts were used in the example, or
  • what conclusion HMRC drew from those facts.

The practical effect is simple: if you are researching HMRC’s example on lease notification, this page is not the one to use. You need the replacement page.

How to analyse it

Where an HMRC manual page has been archived and replaced, a sensible approach is:

  • check the replacement page identified by HMRC, here SDLT12010,
  • confirm whether the replacement contains the same example or updated guidance,
  • separate the legislation from HMRC’s explanatory material, and
  • make sure you are using the version of the guidance relevant to the transaction date.

This matters because lease notification issues can depend on the statutory rules in force at the time, and manual pages may be reorganised or updated without the archived page showing the full context.

Example

Illustration: a reader finds this archived page while trying to work out whether a lease grant had to be notified for SDLT purposes. This page does not answer that question. All it tells the reader is that HMRC moved the example elsewhere. The next step is to read the replacement page and then check the underlying legislation if the point is important or unclear.

Why this can be difficult in practice

Archived manual pages can be misleading if read in isolation. A reader may assume the page contains guidance because of its title, but here the content is only an administrative note. Another difficulty is that a moved example may sit within a different part of the manual, where the surrounding context affects how it should be read.

There is also a broader point. HMRC manuals are guidance, not legislation. If the issue is whether a lease grant was legally notifiable, the final answer depends on the statute, with the manual serving only as an indication of HMRC’s view.

Key takeaways

  • This archived page does not contain the example or any substantive SDLT guidance.
  • HMRC says the example was moved to SDLT12010.
  • For any real analysis of lease notification, use the replacement page and check the legislation itself.

This page was last updated on 24 March 2026

Useful article? You may find it helpful to read the original guidance here: Page Archived: Lease Grant Example Moved to SDLT12010

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