How to make a paper LBTT return
Guidance on submitting a paper LBTT return.
Temporary changes to be introduced from 1 May 2020:
As Revenue Scotland is temporarily unable to accept incoming post (paper returns and cheques), all LBTT returns (conveyance, lease, or lease review) made from 1 May must be submitted online, using the Scottish Electronic Tax System (SETS).
Paper forms, submitted by post can no longer be accepted.
In order to submit tax returns to Revenue Scotland online, firms must be registered for the SETS system.
For taxpayers completing three-year lease review returns:
- Three-year lease review returns (including assignations and lease terminations) should continue using the current online process
- Returns for lease transactions with more than one tenant should be completed using the new online return form
For more information, contact Revenue Scotland by email: email@example.com.