How to make a paper LBTT return

Guidance on submitting a paper LBTT return.

Purpose of this guidance

This guidance will help you make a paper Land and Buildings Transaction Tax (LBTT) return. This guidance also covers completion of the ’Additional Dwelling Supplement’ (ADS) form.

Separate guidance is available on ‘How to pay LBTT’, including rules regarding payment by cheque (the only payment method accepted for a paper LBTT return).

This is not guidance to the tax itself. LBTT legislation guidance for taxpayers and agents is available separately on our website. Where we refer to further guidance, for example ‘see LBTT1001’, we mean references to that guidance.

It is the buyer’s responsibility to ensure the LBTT return is complete and accurate. If you are unsure about any matter relating to the LBTT return you should seek professional advice.

Her Majesty’s Revenue and Customs (HMRC) is responsible for the collection and management of Stamp Duty Land Tax (SDLT). All SDLT returns should continue to be sent to HMRC and we will reject any such returns that we receive.

The paper LBTT return can be downloaded from our website at this link “Forms”. If you are unable to download the paper return, please telephone us or write to us at the details provided on our contacts page

All references in this guidance to:

  • LBTT(S)A 2013 means The Land and Buildings Transaction Tax (Scotland) Act 2013
  • ‘ADS’ means the Additional Dwelling Supplement applicable from 1 April 2016 in accordance with Schedule 2A LBTT(S)A 2013;
  • ‘buyer’ means the person who acquires the subject-matter of the land transaction, including (in the case of a lease transaction) the tenant;
  • ‘seller’ means the person who disposes of the subject-matter of the land transaction, including (in the case of a lease transaction) the landlord;
  • ‘we’, ‘us’ or ‘our’ means Revenue Scotland; and
  • ‘you’ means the person making the LBTT return (either as the buyer or the buyer’s agent).

Protection of information

We will protect and handle any information that you provide to us in your tax return with care. For further information please see our Privacy Policy and guidance on taxpayer information (Chapter 9 of The Revenue Scotland and Tax Powers Act 2014 legislation guidance).

Introduction to submitting a paper LBTT return.

How to complete the 'About the Transaction' section.

How to complete the 'About the Buyer' section.

How to complete the 'About the Seller' section.

How to complete the 'About the Property' section.

How to complete the 'About the Conveyance or Transfer' section.

How to complete the 'About the Lease' section.

How to complete the 'About the Calculation' section.

How to complete the 'Declaration' section.

How to submit the paper LBTT return.

How to complete the LBTT Additional Dwelling Supplement Form.