How to pay SLfT

How to pay SLfT

When 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.

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 make payment through your bank using the details in the table below .You cannot make a payment through the SETS portal when submitting your return. Please ensure that your payment matches the rounded total tax payable amount submitted in your tax return.

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.

 Account Name:  REVENUE SCOTLAND
Sort Code:  60 – 70 – 80
 Account Number:  10019456
 IBAN:  GB93NWBK60708010019456
 SWIFT:  NWBKGB2L
 Bank:  National Westminster
 Address:  London Corporate Service Centre, CPB Services, 

 2nd Floor, 280 Bishopgate, London, EC2M 4RB

A separate payment must be made for each tax return or penalty.

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

Payment due dates

The latest payment date will be displayed on the return when you have selected BACS/CHAPS as your payment method.

The latest payment date will be the earlier of:

  • the last working day which is, or precedes, the 44th calendar day after the end of the quarter to which the return relates

The Scottish Landfill Tax (Administration) Regulations 2015 (legislation.gov.uk)

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

Every effort will be made to refund overpayments where the amount is £100 or greater. 

Where the overpayment amount is less than £100 and repayment details are not held by Revenue Scotland, the refund will only be made on request. 

Overpayments not reclaimed will be paid across to the Scottish Consolidated Fund.

Queries about payments

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

Alternatively contact us at slft@revenue.scot.

 

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