Example 3 Moved to SDLT12050; Page Archived

SDLT Lease Continuation: Archived HMRC Page

This archived HMRC manual page does not explain the SDLT rules on a lease continuing after its fixed term. It only says that the example has moved to SDLTM12050, so the page should be used as a signpost rather than as current guidance on whether a further return or extra SDLT may be due.

• The archived page contains no substantive rule or example about lease continuation.
• HMRC states that the example has been moved to manual page SDLTM12050.
• If a lease continues beyond its original term, you should check the current HMRC guidance and the legislation to see whether a further SDLT return or extra tax is due.
• This page is useful only for directing readers to the replacement material.
• Archived HMRC pages can be misleading if read on their own, especially where lease rules are technical and time-sensitive.

Scroll down for the full analysis.

SDLT lease continuation: where the example has moved

This page concerns an archived HMRC manual entry about notification for the continuation of a lease. The archived page itself does not set out the rule or the example. Instead, it simply states that the example has been moved to another manual page, SDLTM12050. In practical terms, this means you should not rely on this archived page for the substance of the SDLT position.

What this rule is about

In SDLT, special rules can apply where a lease continues beyond its original fixed term. That can affect whether a further SDLT return is needed and whether additional tax may become payable. The archived page title suggests it used to contain an example about that issue, but the text now provides no explanation of the underlying rule.

What the official source says

The official source says only that the page is archived and that the example has moved to SDLTM12050.

That tells you two things:

• this page is no longer the operative location for HMRC’s example; and
• the current example should be read at the replacement manual page.

What this means in practice

If you are researching SDLT consequences when a lease continues, this page does not answer the question. Its practical value is only as a signpost.

You should therefore:

• go to SDLTM12050 for the example itself;
• check any surrounding HMRC manual pages dealing with continuation of a lease and notification requirements; and
• distinguish between HMRC’s manual guidance and the legislation, especially if the facts are unusual or the tax outcome is significant.

How to analyse it

Because this archived page contains no substantive rule, the sensible approach is to treat it as part of a wider research trail.

When reviewing the replacement material, ask:

• what type of lease continuation is being discussed;
• whether the continuation triggers a further notification requirement;
• whether any additional chargeable consideration is treated as arising;
• what dates matter for SDLT purposes; and
• whether the example is illustrating legislation or only HMRC’s view of how the legislation applies.

Example

Illustration: a reader finds this archived page while trying to work out whether a lease that has continued after its original term creates a further SDLT filing obligation. This page does not answer that. The correct next step is to read SDLTM12050, because that is where HMRC says the example now appears.

Why this can be difficult in practice

Archived manual pages can be misleading if read in isolation. A reader may assume the page still contains live guidance, when in fact it is only a placeholder. That matters in SDLT, where lease rules can be technical and time-sensitive. A moved example may also sit within a different part of the manual, so some surrounding context may have changed.

Another difficulty is that HMRC manual examples are explanatory material, not legislation. Even once you locate the moved example, you still need to check what legal rule it is meant to illustrate.

Key takeaways

• This archived page does not contain the substantive SDLT example.
• HMRC says the example has moved to SDLTM12050.
• Use this page only as a signpost, not as authority for the underlying SDLT treatment.

This page was last updated on 24 March 2026

Useful article? You may find it helpful to read the original guidance here: Example 3 Moved to SDLT12050; Page Archived

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