LBTT4006 - Amending an LBTT return

LBTT guidance on the rules regarding amending a LBTT return once it is made.

Information on an LBTT return may need to be corrected or updated after it has been sent to us (which may result in more or less tax being payable).

Under section 83 of the RSTPA 2014 an LBTT return can be amended up to 12 months after the filing date (see LBTT1000), but no amendments can be made that change either the identity of any buyer or the property details, such as the title number.

Guidance on How to amend an LBTT return is available separately on our website.

If the amended LBTT return contains an inaccuracy, the buyer may be liable to a penalty (see RSTP3011).

Ref ID: 
LBTT4006
Archive Date: 
8 March 2015
Last updated: 
8 March 2015
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