LBTT - Updated Guidance and Information

Key information on LBTT. 

Frequently Asked Questions

A full list of FAQs is available on our 'FAQs and Support' page.

A list of FAQs relating to LBTT paper returns is provided below.

Webcasts 

Information on our upcoming webcasts is available our 'FAQs and Support' page.

YouTube videos 

A series of instructional 'how-to' videos will be published on our YouTube channel on launch of the SETS upgrade.

Updated 'How to' guidance 

Links to the updated guidance will be published on this page on 24 July after the upgrade to SETS is completed.

Paper returns 

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:

1. will be updated with the new contact details (to be sent to Revenue Scotland instead of Registers of Scotland)

2. will look and feel different

3. 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 16August), 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/axpayer.

3.04 How should LBTT paper returns be submitted during the downtime period (18– 24 July) duplicate in paper return section on LBTT PAGE)

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.

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.

 

Last updated: 
3 July 2019

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Updated date: 2019-07-01 09:58
Version ID: 2386
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