FAQs

FAQs - a full list of questions and answers, split by topic/theme

 

Frequently Asked Questions

1.01 What's the change? 

Revenue Scotland is upgrading its tax collection system. This will affect how you file your LBTT and SLfT returns. 

The new system is expected to go live at midday on Wednesday, 24 July 2019.

1.02 Why is the change happening? 

We now have an opportunity to build on the experience of collecting the devolved taxes over the last four years, and introduce enhancements and greater efficiencies in how we administer the devolved taxes. 

There will be further changes later in the year focussing largely on internal functionality. Phase 2 will also introduce the ability for tax payers to make Additional Dwelling Supplement (ADS) repayment claims electronically.

1.03 As a current SETS user, how will this impact me?

Current SETS users will be able to access the new system using their current username but will be required to set up a new password. Users will also be required to read and sign up to the terms and conditions of the new service.

1.04 Is there anything I need to do before the switchover? 

We are seeking to make the change over to the new system as seamless as possible.

All of the data in the current system should automatically be transferred over to the new system. However we are introducing enhancements so we ask that you familiarise yourself with the information below. 

1.05 Will I be able to view my draft and submit returns? 

Yes, we are working to ensure that all data from the current SETS will be migrated across and viewable upon accessing the new system.

1.06 When will the transition take place? 

In order to undertake the migration of the data and ensure it has taken place correctly, there will be a period of downtime required. At present, we expect this to involve switching off the old system at 4pm on Thursday, 18 July. Checks and testing will take place over the weekend and early part of week beginning 22 July.

Our current planning assumption is that we expect the new system to go live at midday on Wednesday, 24 July.

2.01 Will the new system be different to the old one? What has changed?  

The new system will have a different look and feel from the current SETS. 

The dashboard will change. It will give users a fuller overview of their account including new messages received, returns in draft and outstanding balances.

Postcode validation and address lookup will improve the accuracy of returns and reduce the risk of error. 

You will be able to see real time updates to account balances using our new finance and management application.

2.02 Will training be offered on the new system? 

Revenue Scotland intends to run a series of webinars in the two weeks prior to the launch of the new system. These will provide users with sight of the new system and an explanation of key functionality and changes. We will share details of these sessions with current SETS users as soon as we can. 

We will also update the relevant pages of our website to reflect any changes to the process.

2.03 I have a question, where can I direct this?  

You can contact us at servicedesign@revenue.scot.

3.01 Can an LBTT return be submitted during the downtime period (18– 24 July)? 

The upgrade of SETS is planned to take place over four working days (18– 24 July). During this time the online tax collection system (SETS) will be unavailable. Paper returns can still be submitted during this time.

3.02 What is the process of submitting an LBTT paper return during the downtime period (18 – 24 July)? 

1.      Agent/taxpayer downloads a blank LBTT paper return* from the Revenue Scotland website

2.      Agent/taxpayer completes an LBTT paper return

3.      Agent/taxpayer attaches cheque payment (to cover payment of any tax due) with the LBTT paper return

4.      Agent/taxpayer sends both the LBTT paper return and accompanying cheque to Revenue Scotland

5.      Revenue Scotland date-stamps and sends postal ‘acknowledgement receipt’ of LBTT paper return to agent/taxpayer

6.      Revenue Scotland validation and processing of LBTT paper return starts when the upgraded SETS becomes available (on 24 July)

7.      Revenue Scotland generates an RS number for correctly validated LBTT paper return and sends by post to agents/taxpayers

8.      Revenue Scotland informs Registers of Scotland of RS number so registration can be completed

* Please note: As part of the upgrade of SETS, paper return forms will also change. During the downtime period the current paper return form can be used to submit an LBTT return.

When the upgraded SETS becomes available (on 24 July), paper returns will need to be submitted on the new LBTT paper return form.

For a transitional period of 30 days from go-live of upgraded SETS (until 16 August), any returns submitted on the current paper form will continue to be accepted.

3.03 What changes are being made to the LBTT paper return form? 

In order to reflect changes to the upgraded SETS, the current LBTT paper return form will change. The new LBTT paper return form:

  • Will be updated with the new contact details (to be sent to Revenue Scotland instead of Registers of Scotland);
  • Will look and feel different; and
  • Will contain a few additional fields.

The new LBTT paper return form will be available from the Revenue Scotland website in advance of the downtime period.

Please note: from Friday 19 July, LBTT paper returns must be submitted to Revenue Scotland instead of Registers of Scotland. Any returns received by Registers of Scotland from this date will, for a transitional period of 30 days (until 16 August), be forwarded to Revenue Scotland but may result in delay to applications. Following this period, returns incorrectly sent to Registers of Scotland will be returned to the agent/taxpayer.

3.04 How should LBTT paper returns be submitted during the downtime period (18 – 24 July)  

LBTT paper returns can be submitted to Revenue Scotland by post, courier or personal presentment at: Revenue Scotland, PO Box 24068, Victoria Quay, Edinburgh EH6 9BR.

All LBTT paper returns must be submitted with a cheque to cover payment of any tax due. BACS payment is not available for paper returns. Cheque payment should be made out to ‘Revenue Scotland’.

All LBTT paper returns received by Revenue Scotland (by post, courier or personal presentment) will be date-stamped upon receipt and acknowledged by letter. Validation and processing of paper returns will start when the upgraded SETS becomes available (on 24 July).

Because cheque payment needs to accompany all LBTT paper returns; scanned, faxed or emailed returns cannot be accepted.

3.05 What impact will the downtime period have on the registration process? 

Revenue Scotland and Registers of Scotland are working together to minimise any disruption to the registration process during the SETS upgrade. We recognise the concerns that any period of downtime will cause, particularly around the potential delay of s43 and other validation checks. Both Revenue Scotland and Registers of Scotland confirm that because we cannot complete a s43 check during the downtime period, applications for registration made during the downtime period will not be rejected on the grounds of no tax return being found.

Draft returns started in advance of the downtime period can be amended and submitted when the upgraded SETS is available (from 24 July).

Returns submitted in advance of the downtime period can be amended when the upgraded system is available (from 24 July).

LBTT paper returns can be submitted during the downtime period, see the Step by Step guide (3.02), above.

4.01 How will LBTT returns be made during the downtime period? 

Where at all possible, we would ask taxpayers and agents to avoid submitting returns during the downtime period - either by submitting returns before the shutdown on Thursday 18 July or submitting returns once the new system has gone live. If this is not possible, paper returns can be submitted.

Please note that changes will be made to our existing paper returns in line with changes made to the electronic returns on the new system. We will share the updated returns via our website on 18 July. 

Any paper returns submitted during this maintenance period, must be submitted with a cheque to cover payment of any tax due. BACS is not available for paper returns.

We are working with Registers of Scotland to minimise any disruption to agents and taxpayers during the downtime period.

4.02 Will changes be made to the LBTT paper return?  

Yes. Paper returns are also changing. From Friday, 19 July paper returns for LBTT must be sent to Revenue Scotland instead of Registers of Scotland. Any forms sent to Registers of Scotland after this date could face a delay in processing.

The paper forms will be updated with new contact details. The form will also be changed to reflect the new online return. The new form will be available from the Revenue Scotland website from 18 July

4.03 Is an Agent Authorisation Form required when submitting a paper LBTT return? 

No.

5.01 How will SLfT returns be made during the downtime period?  

The changes to SETS will occur during the return period for April - June 2019.  Operators can submit their returns on the current system before the system goes offline on Thursday 18 July at 4pm. 

If you need to submit your return during the period where the system is unavailable, please submit a paper return. Please note, in line with the changes to our system, we will be making updates to the paper return. These forms will be made available on 18 July. 

If you choose to submit a return via SETS after 19 July, please factor in time to familiarise yourself with the new system

Contact Us

For any queries on the SETS upgrade, please email us at servicedesign@revenue.scot.

Last updated: 
7 August 2019

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