Last updated:
20 May 2020
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
RS-0004.1 Three Year Lease Review Return.pdf- RS-0004.2 Lease Assignation Return.pdf
- RS-0004.3 Lease Termination Return.pdf
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