Scottish Electronic Tax System (SETS) Upgrade

Revenue Scotland is undertaking a programme of work to upgrade the online tax portal.


1.01 What's the change?

Revenue Scotland is upgrading its tax collection system. This will affect how you file your LBTT and SLfT returns. 

The new system is expected to go live at midday on Wednesday, 24 July 2019.

1.02 Why is the change happening?

We now have an opportunity to build on the experience of collecting the devolved taxes over the last four years, and introduce enhancements and greater efficiencies in how we administer the devolved taxes. 

There will be further changes later in the year focussing largely on internal functionality. This second phase will also introduce the ability for tax payers to submit three year lease returns electronically and for taxpayers (without access to SETS) to make Additional Dwelling Supplement (ADS) repayment claims electronically.

1.03 As a current SETS user, how will this impact me?

Current SETS users will be able to access the new system using their current username but will be required to set up a new password. Users will also be required to read and sign up to the terms and conditions of the new service. 

1.04 Is there anything I need to do before the switchover?

We are seeking to make the change over to the new system as seamless as possible.

All of the data in the current system should automatically be transferred over to the new system. However we are introducing enhancements so we ask that you familiarise yourself with the information below. 

1.05 Will I be able to view my draft and submit returns?

Yes, we are working to ensure that all data from the current SETS will be migrated across and viewable upon accessing the new system.

1.06 When will the transition take place?

In order to undertake the migration of the data and ensure it has taken place correctly, there will be a period of downtime required. At present, we expect this to involve switching off the old system at 4pm on Thursday, 18 July. Checks and testing will take place over the weekend and early part of week beginning 22 July.

Our current planning assumption is that we expect the new system to go live at midday on Wednesday, 24 July.

1.07 How will LBTT returns be made during the downtime period?

Where at all possible, we would ask taxpayers and agents to avoid submitting returns during the downtime period - either by submitting returns before the shutdown on Thursday 18 July or submitting returns once the new system has gone live. If this is not possible, paper returns can be submitted.

Please note that changes will be made to our existing paper returns in line with changes made to the electronic returns on the new system. We will share the updated returns via our website on 18 July. 

Any paper returns submitted during this maintenance period, must be submitted with a cheque to cover payment of any tax due. BACS is not available for paper returns.

We are working with Registers of Scotland to minimise any disruption to agents and taxpayers during the downtime period. 

1.08 Will changes be made to the LBTT paper return? 

Yes. Paper returns are also changing. From Friday, 19 July paper returns for LBTT must be sent to Revenue Scotland instead of Registers of Scotland. Any forms sent to Registers of Scotland after this date could face a delay in processing.

The paper forms will be updated with new contact details. The form will also be changed to reflect the new online return. The new form will be available from the Revenue Scotland website from 18 July.

1.09 How will SLfT returns be made during the downtime period?

The changes to SETS will occur during the return period for April - June 2019.  Operators can submit their returns on the current system before the system goes offline on Thursday 18 July at 4pm. 

If you need to submit your return during the period where the system is unavailable, please submit a paper return. Please note, in line with the changes to our system, we will be making updates to the paper return. These forms will be made available on 18 July. 

If you choose to submit a return via SETS after 19 July, please factor in time to familiarise yourself with the new system.

1.10 Will the new system be different to the old one? What has changed?

The new system will have a different look and feel from the current SETS. 

The dashboard will change. It will give users a fuller overview of their account including new messages received, returns in draft and outstanding balances.

Postcode validation and address lookup will improve the accuracy of returns and reduce the risk of error. 

You will be able to see real time updates to account balances using our new finance and management application.

1.11 Will training be offered on the new system?

Revenue Scotland intends to run a series of webinars in the two weeks prior to the launch of the new system. These will provide users with sight of the new system and an explanation of key functionality and changes. We will share details of these sessions with current SETS users as soon as we can. 

We will also update the relevant pages of our website to reflect any changes to the process.

1.12 I have a question, where can I direct this?

You can contact us at






Last updated: 
21 June 2019


Updated date: 2019-02-25 16:34
Version ID: 2293
Updated date: 2018-10-10 09:57
Version ID: 2160
Updated date: 2018-05-30 16:51
Version ID: 2080
Security check. Please answer this simple maths problem. E.g. for 1+3, enter 4
9 + 9 =
Solve this simple math problem and enter the result. E.g. for 1+3, enter 4.