Paper LBTT return forms

Paper LBTT return forms for manual returns.

Temporary changes 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. 

Taxpayers submitting lease transactions (more then one tenant)

Returns for lease transactions with more than one tenant should be completed using the new online return forms and emailed to Revenue Scotland:







View our guidance on how to submit a lease return review using the online forms.

Help and Support

If you have any questions, please contact Revenue Scotland by email:


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