Example 4 Lease Notification Archived, Moved to SDLT12010

SDLT lease notification archived page

This HMRC page does not explain the SDLT rules on notifying the grant of a lease. It is only an archive notice saying that former Example 4 has been moved to SDLTM12010, so you should use that page and the legislation instead of relying on the archived page.

• The page is not substantive guidance and does not set out the legal position.
• Its only purpose is to say that Example 4 has been moved to SDLTM12010.
• If you need HMRC’s example on lease grant notification, go to the replacement page.
• Archived HMRC manual pages can still appear in search results, even when they no longer contain the full guidance.
• For the correct SDLT position, check both the current HMRC manual page and the underlying legislation.

Scroll down for the full analysis.

SDLT lease notifications: archived example moved elsewhere

This page does not set out a substantive Stamp Duty Land Tax rule. It simply says that the former Example 4 on notifying the grant of a lease has been archived and moved to another HMRC page, SDLTM12010. The practical point is that you should not rely on this page for the legal position or for worked guidance.

What this rule is about

The topic is notification for SDLT purposes when a lease is granted. In SDLT, certain land transactions must be notified to HMRC, and lease grants have their own rules and examples. However, this particular page does not explain those rules. It is only a signpost to where the example now sits.

What the official source says

The official text says the page is archived and that Example 4 has been moved to SDLTM12010. It does not repeat the example and does not provide any operative guidance on its own.

What this means in practice

If you were directed to this page, the main consequence is that you need to look at the replacement page instead of treating this archived page as current guidance.

That matters because HMRC manual content is often reorganised. An archived page may no longer show the full explanation, and it may not reflect the current presentation of HMRC’s view. For any question about notifying the grant of a lease, the useful material is the destination page, not this one.

How to analyse it

If you come across an archived SDLT manual page like this, a sensible approach is:

• Check whether the page contains any actual guidance or only a redirect note.
• Follow the cross-reference to the replacement page.
• Confirm whether you are looking for HMRC manual guidance, legislation, or both.
• Use the replacement page for HMRC’s example, but remember that the legislation remains the legal authority.

Example

Illustration: a reader searches for HMRC’s Example 4 on notification of a lease grant and lands on this archived page. This page does not tell them how SDLT notification works. Its only practical use is to tell them that the example now appears at SDLTM12010.

Why this can be difficult in practice

Archived manual pages can be confusing because they still appear in search results and may look official, but they may no longer contain the guidance a reader expects. The difficulty here is not legal interpretation. It is locating the current material and making sure you are not relying on an incomplete or superseded page.

Key takeaways

• This page is only an archive notice, not substantive SDLT guidance.
• The former Example 4 has been moved to SDLTM12010.
• For the actual position on lease notification, use the replacement page and 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 4 Lease Notification Archived, Moved to SDLT12010

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