Sale and Leaseback Arrangements: Example Added to SDLT16040 Page Archived

SDLT Sale and Leaseback Relief: Archived HMRC Page

This archived HMRC page does not contain any working guidance on SDLT sale and leaseback relief. Its only purpose is to tell readers that the example once shown there has been moved to SDLTM16040, so anyone analysing the relief should use the current manual page and the legislation instead.

  • The page is an archived signpost, not a source of substantive guidance.
  • HMRC says the example previously on this page has been moved to SDLTM16040.
  • The archived page does not explain the conditions, scope or application of the relief.
  • If you need to assess entitlement to relief, you should check SDLTM16040, related manual pages and the legislation.
  • HMRC manual examples are helpful context, but the legal position depends on the statute and the exact facts.

Scroll down for the full analysis.

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SDLT sale and leaseback relief: archived example page

This page relates to an HMRC manual entry that has been archived. The source indicates that the example formerly on this page was moved to another manual page, SDLTM16040. In practical terms, this page does not set out a substantive rule itself. Its significance is simply that readers looking for an example of sale and leaseback relief should now look at the replacement page.

What this rule is about

Sale and leaseback relief is part of the SDLT rules on transactions where a property is sold and then leased back as part of the same overall arrangement. These rules matter because, without a specific relieving provision, more than one land transaction in the arrangement could potentially give rise to SDLT consequences.

However, the source provided here is not the operative guidance. It is only an archived signpost.

What the official source says

The official source says only that the page is archived and that the example has been added to SDLTM16040.

It does not contain the example itself, and it does not explain the conditions for relief, the scope of the relief, or how HMRC applies it.

What this means in practice

If you arrived at this page expecting guidance on sale and leaseback relief, there is no substantive content here to rely on. You would need to read the material now located at SDLTM16040 to see HMRC’s example.

This matters because an archived page may no longer reflect the current structure of HMRC’s manual, and the moved example may sit alongside wider explanation that gives it context.

How to analyse it

Based on this source alone, the sensible approach is:

  • recognise that this page is not substantive guidance;
  • treat it as a redirect to SDLTM16040;
  • check the surrounding sale and leaseback relief pages as well as the legislation, because an example on its own may not state all conditions or limits;
  • distinguish between HMRC manual commentary and the legislation itself if you are analysing entitlement to relief.

Example

Illustration: a reader finds this archived page while researching whether a sale and leaseback arrangement qualifies for SDLT relief. This page does not answer that question. Its only practical use is to tell the reader that HMRC moved the example to SDLTM16040, where the current manual example should now be found.

Why this can be difficult in practice

Archived manual pages can be confusing because they appear in search results even though they no longer contain the relevant explanation. A reader may assume that an absence of detail means the rule is narrow or unimportant, when in fact the substantive material has simply been relocated.

There is also a wider point: examples in manuals are helpful, but they are not the law. They illustrate HMRC’s view of how the legislation applies to a set of facts. The actual SDLT position depends on the statutory provisions and the precise facts of the arrangement.

Key takeaways

  • This source page is archived and contains no substantive guidance on its own.
  • The example for sale and leaseback relief was moved to SDLTM16040.
  • For any real analysis, use the current manual page and the underlying legislation, not this archived notice alone.

This page was last updated on 24 March 2026

Useful article? You may find it helpful to read the original guidance here: Sale and Leaseback Arrangements: Example Added to SDLT16040 Page Archived

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