How to pay SLfT

Please note - Our bank account details have changed. See the table below for more information.

The method of payment varies depending on whether you submit an online or paper return.

Online Return

• After submitting the online SLfT return, a unique 9 character Transaction Reference (commencing “RSL”) will be displayed on the screen.
• 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 amount on your tax return.

Payment Date

Where an amount of SLfT is due in relation to the transaction, the rules vary depending on the payment method you select. After you select ‘Submit’ and choose a payment method, the latest payment date will be displayed on the return.

The latest ‘Payment Date’ must be a banking day.

The latest payment date will be the earlier of:

• The fifth working day after the submission date
• The last working day which is, or precedes, the 44th calendar day after the end of the quarter to which the return relates

BACS/CHAPS/Faster Payments

BACS/CHAPS and Faster Payments should be made to the Revenue Scotland bank account shown below and must quote the unique 9 character Transaction Reference as the payment reference.

The new account details below should be used from 1 February 2016.

Cheque

Cheques should be made payable to Revenue Scotland and the unique 9 character Transaction Reference number must be written on the reverse of the cheque.

Cheques must be sent to Revenue Scotland at the address below to be received by the third working day after submission of the online return.

Paper Return

Payment by cheque is the only payment option for paper returns. Cheques should be made payable to Revenue Scotland, and must be sent together with the paper return to Revenue Scotland at the address below:

Revenue Scotland
PO Box 24068
Victoria Quay
Edinburgh
EH6 9BR

Please ensure that your payment exactly matches the rounded amount on your tax return.

Queries about Payments

If you have any queries regarding the method of payment, please contact finance@revenue.scot or write to us at:

Finance Department, Revenue Scotland, PO Box 24068, Victoria Quay, Edinburgh, EH6 9BR

Please note that the Finance Department are not able to assist with any queries relating to the operation of the tax. Further information is available in the practical and legislative SLfT guidance.