General guidance about the online SLfT return

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

1. Pre-submission requirements

2. When an SLfT return is required

3. Draft SLfT return – Creating, saving, editing and deleting

4. Amending an SLfT return once it has been submitted

5. Previewing/reviewing the SLfT return

6. Printing and saving a local copy of the online SLfT return

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 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’ then you can exit the return by selecting ‘Close’. 

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 from the ‘Overview’ page; and
  • then either double clicking over its details or selecting the ‘Edit’ option from the ‘Actions’ drop-down list.

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 selecting the ‘OK’ option at the top of the return; or
  • if you are still not yet ready to submit it, select the ‘Save  Draft’ and then ‘Close’ options. 

Deleting a draft return

You can delete a draft SLfT return at any time prior to submitting the final return to us by:

  • selecting the return from the ‘Draft Tax Returns’ section of  the ‘Overview’ page; and
  • selecting ‘Delete’ from the ‘Actions’ drop-down list.

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.

Previewing/reviewing the SLfT return

You can preview the content of an SLfT return at any point before submitting it by firstly making sure you have opened the return and then selecting the ‘Preview’ option on the far right hand side of the screen. A preview of the SLfT return will then be displayed (and you can print and save a copy of this by selecting the ‘Print’ option in the bottom right hand corner).

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) by firstly selecting the relevant return from the list of returns in the ‘Overview’ page and then selecting the ‘View’ option from the ‘Actions’ drop-down list. 

The return will then be opened in a format which displays all the relevant fields and information that you have  provided so far (if any). You will not be able to change any of the information in the preview. If you wish to do this, subject to any amendment time limit rules (see the separate ‘How to amend an SLfT return’ guidance) you will need to exit the return preview by selecting ‘Close’ and select the ‘Amend’ option from the ‘Actions’ drop-down list. The return will then be opened in a format which allows you to amend the details.

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 the relevant return from the ‘Overview’ page and then selecting the ‘Download Tax Return’ or ‘Download Draft Tax Return’ option from the ‘Actions’ drop-down list.  

For Internet Explorer users a dialogue box will appear on screen asking you whether you wish to open or save the PDF file that has been created. Choosing ‘Save’ will allow you to save a local PDF copy of the tax return. By either choosing the ‘Open’ option, or opening the PDF file after first saving it, you will be able to print off a hard copy of the SLfT return.

Users of other browsers will be presented with an option to download the return as a PDF. Save and print options are subject to browser types. 

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: 
24 June 2015
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