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Revision of Submit a return from 19 March 2018

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.

A draft of the paper form for Lease Review Returns is available for reference.

Last updated: 
19 March 2018