How to

Practical information on how to submit lease returns and pay LBTT for both Agents and Tenants.

Agents

LBTT lease return

Guidance on how to make and submit an online LBTT lease return

LBTT lease review return

Guidance on how to make and submit an online LBTT lease review return

How to Pay LBTT

Guidance on how to pay LBTT for online returns



Tenants

Three-year lease review returns (including assignations and lease terminations) should be submitted online using the current online process

LBTT lease review return (tenants)

Guidance for tenants on submitting and amending an online LBTT lease review return

Returns for lease transactions with more than one tenant should be completed using the new online return forms and emailed to Revenue Scotland, as below

How to use the new online LBTT lease review return forms

Guidance for tenants on using the new online lease review return forms



Help and support

For more information, contact Revenue Scotland by email: lbtt@revenue.scot

Last updated: 
20 May 2020

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