Submit a return

Ways to submit a lease review return.



Submit a lease review return

Lease review returns can be submitted in three ways:

  • Online lease review return - This return should be used by tenants only. Tenants do not have to sign up to use this form and will have 90 minutes to complete the return.
  • Scottish Electronic Tax System (SETS) - The online portal used by solicitors and agents to file LBTT returns. This option is not available to private individuals acting in an individual capacity.
  • Paper return - This option is available to tenants and agents.

Guidance on how to submit these returns is available separately.

Information you will need

To complete a lease review return, you will need the following information:

  • The lease agreement, showing information such as the start and end dates of the lease
  • Transaction reference of the LBTT return originally submitted for the lease
  • Effective date of the LBTT return originally submitted for the lease
  • A recalculation of the total LBTT payable on the lease. Please consult our guidance on how to calculate tax on a lease review before using the LBTT on Lease Transactions Calculator.
  • How much LBTT has already been paid on the lease.
Last updated: 
24 February 2020


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