LBTT

Revenue Scotland is making some operational changes in response to the COVID-19 pandemic and subsequent government guidance.

Temporary changes on how to submit LBTT returns.

Temporary changes to be introduced from 1 May:

As Revenue Scotland is temporarily unable to accept incoming post (paper returns and cheques), all LBTT returns (conveyance, lease, or lease review) made from 1 May must be submitted online, using the Scottish Electronic Tax System (SETS).

  • Paper forms, submitted by post can no longer be accepted.
  • In order to submit tax returns to Revenue Scotland online, firms must be registered for the SETS system. 

For taxpayers completing three-year lease review returns:

For more information: see the Leases webpage, or contact Revenue Scotland by email: lbtt@revenue.scot.

 

Last updated: 
6 May 2020

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