Up to date information about Revenue Scotland's ongoing activity to mitigate the impact of the COVID-19 pandemic.

15 January 2021

Revenue Scotland is committed to working with our customers to help support them to use our services for Land and Buildings Transaction Tax (LBTT) and Scottish Landfill Tax (SLfT) during this difficult time.

We've made some operational changes in response to the COVID-19 pandemic with all Revenue Scotland staff now working remotely. See below for information on how these changes may affect you.

Temporary measures have been introduced to protect the health and wellbeing of Revenue Scotland staff. These changes align with government guidance of working from home, minimising non-essential travel and social distancing. All changes continue to be kept under regular review.

The Scottish Electronic Tax System (SETS) continues to operate as normal.

Contacting Revenue Scotland

As we are unable to access incoming post, all tax returns and ADS Repayment Claims must be submitted online, using the Scottish Electronic Tax System (SETS).

Our response to any postal mail (including DX) sent to Revenue Scotland will be subject to delay.

Our telephone Support Desk is open for calls Monday to Friday 10:00 - 12:00 and 14:00 - 16:00.

The Support Desk telephone number is: 03000 200 310.

Agents with a query who have access to SETS should contact Revenue Scotland through the secure message service online.

For taxpayers or agents with no system access, queries will be dealt with by email:

Difficulty paying

We encourage any taxpayers encountering financial difficulties resulting from the COVID-19 pandemic to contact us as soon as possible, particularly if this is likely to affect your ability to pay tax on time. Please email:

This page will be regularly updated during the period of the COVID-19 pandemic.