How to pay SLfT

Online Returns

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.

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.

Check with your bank about their daily cutoff time for processing same day payments online (you will find this on the bank’s website).

Payment Due Dates

The latest payment date must be a banking day. 

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 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

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

To avoid any future overpayments, please ensure that your payment exactly matches the rounded total tax payable amount submitted in your tax return.

Queries about Payments

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

Alternatively contact Revenue Scotland at slft@revenue.scot.