Submit a return

Details on how to submit a lease review return.

 

 

All lease review returns must now be submitted online using the current online process, or by completing the new online lease review return forms and then emailed to Revenue Scotland, as below.

Agents

The Scottish Electronic Tax System (SETS) should be used by solicitors and agents to complete and submit LBTT returns

Tenants

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

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:



Information on how to complete and submit an online lease review return is available here



Help and support

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



 

Last updated: 
29 April 2020

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