How to pay LBTT

How to pay LBTT

Online Return

On submitting the online return you will be prompted to select your method of payment and a unique 13 character tax reference (commencing ‘RS’) will be displayed on the screen. This will begin ‘RS’, followed by 7 numbers and ending in 4 letters (Please note, tax returns submitted prior to 24 July 2019 have a 9 character reference number, commencing ‘RS’, followed by 7 numbers).

The full 13 character reference (and only this reference) must be quoted when making payments in relation to the transaction or when contacting us about the transaction.

Please ensure that your payment exactly matches the rounded total tax payable amount submitted in your tax return.

Paper Return

Payment by cheque is the only option for paper returns and a separate cheque is required for each return.

Cheques should be made payable to Revenue Scotland.

The paper return and cheque must be sent together to Revenue Scotland at the following address:

Revenue Scotland

PO BOX 24068

Victoria Quay

Edinburgh

EH6 9BR

Registration payments to Registers of Scotland must be paid separately to Registers of Scotland and not to Revenue Scotland.

Please ensure that your payment exactly matches the rounded total tax payable amount submitted in your tax return.

BACS/CHAPS

BACS/CHAPS payments and Faster Payments should be made to the Revenue Scotland bank account shown below and must quote the unique 13 character tax reference (and only this reference) as the payment reference.

A separate payment must be made for each tax return or penalty.

Direct Debit

Those agents who are currently signed up to the Direct Debit Scheme can continue to use this option. Early in 2020, we intend to extend this payment method to other agents. This page will be updated in due course with instructions of how to sign up for the Direct Debit Scheme.

Please email lbtt@revenue.scot or contact our support desk if you have any queries.

Payment Due Dates

The latest payment date must be a banking day. 

If the return is submitted before the effective date:

The ‘Payment Date’ must be no later than the fifth working day after the effective date,

If the return is submitted on or after the effective date:

The ‘Payment Date’ must be no later than the fifth working day after the submission date; or the last working day which is, or precedes, the thirtieth calendar day after the effective date, if this is earlier.

Registration payments to Registers of Scotland must be paid separately.

If the return is submitted close to the filing date you must ensure that full payment reaches us no later than the filing date for the return. Interest is chargeable on any outstanding tax that is not paid by the filing date

Penalty and Interest Charges

If the return is submitted late you may be liable to a penalty. If tax is paid late, interest is chargeable and you may also become liable to a penalty, depending on how late the tax is paid. Further guidance on interest and penalties is available at RSTP4001 and RSTP3001.

Penalty Notices

The unique reference number stated on the penalty notice must be quoted when making payments.

Overpayments

As of 1 October 2015, Revenue Scotland will not automatically refund any individual overpayments of £10 or less.

To avoid any overpayments, please remember to ensure that the payment made exactly equals the amount submitted on the tax return which should be rounded down to the nearest pound.

Queries about Payments

If you have any queries regarding the method of payment, please use secure messaging within the SETS portal.

Alternatively contact lbtt@revenue.scot.

You could also write to us at the following address:

Revenue Scotland

PO Box 24068

Victoria Quay

Edinburgh

EH6 9BR