General guidance about the online SLfT return

Introduction to using the online portal for submitting an SLfT return.

 

To reflect the changes with the recent SETS upgrade we have updated our guidance and forms which are available on our SLft – Updated Guidance and Information page.

This guidance page will be updated in due course.

 

 

Pre-submission requirements:

Before making an SLfT return to us online, you (a landfill operator) must have registered with us for SLfT and have access to our online portal. Separate guidance is available on how to register for SLfT and how to log into the online portal

When completing and submitting your return online, some of your details will be pre-populated based on the details you gave us when you registered. Please check these details and make any necessary corrections to your registration before completing your return by writing to us. It is your responsibility to ensure the details we hold for you are up to date.

As SLfT does not apply to disposals of waste to landfill prior to 1 April 2015, we will not accept any tax returns for accounting periods prior to that date. Nor will we accept returns for disposals at any sites located outside of Scotland. Please send any tax returns relating to such disposals to the relevant tax authority. 

If we do receive this information in error, we will return it to the sender where possible. If we cannot identify the sender we will destroy the information for data security reasons.

When an SLfT return is required

As provided for by regulation 10 of The Scottish Landfill Tax (Administration) Regulations 2015, an SLfT return must be made to us within 44 days of the end of the accounting period to which it relates. A tax return is ‘made’ when it is received by us.  

The date by which the return is due is the ‘filing date’, as defined by section 82 of the Revenue Scotland and Tax Powers Act 2014.

The quarterly accounting periods for SLfT for all landfill operators are

·         1 April – 30 June (the filing date is 13 August);

·         1 July – 30 September (the filing date is 13 November);

·         1 October – 31 December (the filing date is 13 February);  

·         1 January – 31 March (the filing date is 14 May).

Late returns and payment of tax may incur interest (see RSTP4002) and liability to penalties (see RSTP3005 and RSTP3008).

Draft SLfT return - Creating, saving, editing and deleting 

Creating and saving a draft return

Once you have created a new SLfT return, you can save it at any time before submitting it by going to the ‘Return summary’ page and selecting the ‘Save Draft’ option.

Note: we cannot see the draft return, or any information contained within it, until you submit it to us.

If at any point you need to exit the draft return and come back to it later, as long as you have selected ‘Save Draft’.

Editing a draft return

As long as you have saved a draft of the online SLfT return (see above), you can edit it at any time before making the final return to us by:

  • selecting the draft return by going to the ‘Dashboard’ page and selecting the correct return from the Draft Return section and clicking ‘continue’

This will then take you into the draft SLfT return where you can begin making the necessary changes. Once you have finished, you can either:

  • submit the amended draft return to us by going to the return summary page, clicking next and then selecting ‘Submit return’
  • if you are still not yet ready to submit it, select  ‘Save  Draft’

Amending an SLfT return once it has been submitted 

Once an SLfT return has been made to us, subject to a small number of exceptions, you can amend any details in the return up to 12 months after the filing date (see SLfT5003). No amendment to an SLfT return can be made after this date. 

For further guidance, including the exceptions to this rule, see the ‘How to amend an SLfT return’ guidance available on our website.  

Note: If the ‘Status’ description for the return says ‘Amendment not allowed’ this is because we have restricted online amendments for this return. Please contact us if you wish to make an amendment to this return.

Reviewing the SLfT return 

You can review the content of an SLfT return (whether one that has already been made to us or one which is still in draft form). Draft returns and submitted returns where the payment has not been received by Revenue Scotland will appear on the Dashboard. All other  returns can be viewed by clicking ‘All transactions’.

Printing and saving a local copy of the online SLfT return 

In addition to being able to save and print off a copy of an SLfT return in ‘Preview’ mode (see above), you can also save and print off a copy of an SLfT return (whether a draft return or one which has already been made to us) by selecting clicking ‘download’ for the relevant return.’ This will create a PDF which can then be printed or saved.

Note: we will not accept a print-out of an online SLfT return sent to us in the post. If you wish to make a paper SLfT return you must use the paper return available to download and print from our website

Last updated: 
11 September 2019

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