SDLTM12060 Page Archived; Example 2 Moved to SDLTM12050

SDLT Lease Notifications: Archived Guidance on Continuation of a Lease

This archived HMRC manual page does not contain the actual SDLT example or any substantive guidance on a lease continuing after its fixed term. Its only purpose is to direct readers to the replacement manual page, SDLTM12050, so anyone researching the SDLT consequences of lease continuation should use that page and, where necessary, check the underlying legislation.

  • The archived page no longer includes “Example 2” or any detailed explanation.
  • HMRC says the example has been moved to SDLTM12050.
  • You should not rely on this page for the SDLT treatment of a lease continuing beyond its original term.
  • Lease continuation can affect filing obligations, SDLT liability, or both, depending on the facts.
  • It is important to distinguish HMRC manual guidance from the legislation, which determines the legal position.

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SDLT lease notifications: continuation of a lease example moved

This page concerns an archived HMRC manual entry about SDLT and the continuation of a lease. The archived page does not now contain the example itself. Instead, it simply states that the example has been moved to another manual page. The practical point is that this page no longer gives substantive guidance, so readers need to look at the replacement page for the actual example and HMRC’s explanation.

What this rule is about

In SDLT, the continuation of a lease can matter because extending occupation beyond the original fixed term may have tax consequences. Depending on the circumstances, SDLT may need to be considered again when a lease continues after its initial term. HMRC’s manuals include examples to show how the notification rules apply in practice.

This archived page was intended to provide one such example, but it no longer does so.

What the official source says

The source material says only that the page is archived and that “Example 2” has been moved to page SDLTM12050. It does not set out the example, any legal rule, or any analysis on this page itself.

What this means in practice

You should not rely on this archived page for the substance of the SDLT treatment. Its only practical value is as a signpost to the current location of the example.

If you are trying to understand the SDLT effect of a lease continuing beyond its original term, this page does not answer that question. You would need to review the replacement material at SDLTM12050 and, if necessary, the underlying legislation on lease notifications and further returns.

How to analyse it

If you have reached this archived page while researching SDLT on leases, a sensible approach is:

  • Check the current HMRC manual page that replaced this one, namely SDLTM12050.
  • Identify what kind of lease continuation is involved. For example, whether the lease continues automatically after the fixed term or whether there has been a formal variation or renewal.
  • Check whether the issue is about notification only, or whether it also affects the amount of SDLT due.
  • Distinguish between HMRC manual guidance and the legislation itself. The manual explains HMRC’s view, but the legal position ultimately comes from the statute.

Example

Illustration: a tenant enters into a lease for a fixed number of years and remains in occupation after that fixed term ends. A reader searching HMRC’s manual for “continuation of a lease” might find this archived page expecting a worked example. This page does not provide one. Its only function is to redirect the reader to SDLTM12050, where HMRC has moved the example.

Why this can be difficult in practice

Archived HMRC manual pages can create confusion because they may still appear in search results even though the substantive content has been removed. A reader may think they have found HMRC’s guidance on a technical SDLT point, when in fact they have only found a placeholder page.

Lease continuation issues can also be fact-sensitive. The SDLT result may depend on exactly how and when the lease continues, and whether the question is about filing obligations, tax calculation, or both. This page does not resolve any of those points.

Key takeaways

  • This archived page contains no substantive SDLT guidance.
  • HMRC has moved the relevant example to SDLTM12050.
  • For lease continuation issues, use the replacement page and, where 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: SDLTM12060 Page Archived; Example 2 Moved to SDLTM12050

View all HMRC SDLT Guidance Pages Here

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