Last updated:
6 May 2020
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:
- Three-year lease review returns (including assignations and lease terminations) should continue 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:
For more information: see the Leases webpage, or contact Revenue Scotland by email: lbtt@revenue.scot.