Contact Us

LBTT Enquiries

Users of the Revenue Scotland online portal (SETS) should submit case specific questions or complex tax enquiries using the portal's secure messaging service.

If you are not a registered portal user, please submit any LBTT enquiries via our dedicated mailbox at

SLfT Enquiries

All SLfT enquiries should be submitted via our dedicated mailbox at

Support Desk Enquiries

A support desk is available to provide assistance if you:

  • have any problems signing into your account or completing registration
  • have a basic enquiry relating to completion or amendment of your LBTT or SLfT return

For support desk queries, please call 03000 200 310.

Support desk is open Monday to Friday 9.00-16.00 (please note that lines will be closed from 9.00-10.00 every Thursday for staff training)

You can also write to us at:

Revenue Scotland, PO BOX 24068, Victoria Quay, Edinburgh, EH6 9BR

Upgrade to SETS Enquiries

Revenue Scotland is undertaking a programme of work to upgrade the online tax portal SETS.​ Further details are available in our FAQs.

MSP/MP Enquiries

Taxpayers may occasionally write to their MSP/MP to discuss matters regarding LBTT and request that their MSP/MP represent them to investigate specific concerns or issues with Revenue Scotland.

To be able to discuss specific taxpayer information with MSPs/MPs, Revenue Scotland is required to hold a mandate which has been signed by the taxpayer, confirming that the MSP/MP is authorised to speak to Revenue Scotland on their behalf and that Revenue Scotland can disclose information about the taxpayer to the MSP/MP. 

A copy of the mandate form is available below:

MSP/MP Authority to Act form

Any further queries should be emailed to

Media Enquiries

All media enquiries should be emailed to

Phishing and Scam Communications

Phishing or scam communications are emails, letters or telephone calls which appear to have come from a legitimate organisation and prompt you to give your personal information. They often contain generic messages, not personalised to the recipient and state urgent action is required to stop a threat from happening.

Revenue Scotland takes the protection of taxpayer information seriously and complies with The Revenue Scotland and Tax Powers Act 2014.

Further information about the information Revenue Scotland holds is included in its Privacy Policy.

Genuine correspondence from Revenue Scotland will contain the following:

  • A tax case reference number (if applicable);
  • State the reason for the correspondence;
  • Your identification will be verified in any telephone call from Revenue Scotland to confirm that you are the taxpayer or authorised agent.

If you think you have received a phishing or scam communication claiming to be from Revenue Scotland, please email

You can also report phishing activity to Police Scotland. Further information and contact details can be found on the Police Scotland website.

Additional Information

For Revenue Scotland opinion process and contact details please see Revenue Scotland's opinion page.

Please note: As a general rule, we cannot give advice to taxpayers or agents on potential decisions or on the tax liability in individual cases. You may wish to take independent professional advice if you are unsure of the tax treatment in your case.

Unacceptable Behaviours Policy

This document sets out Revenue Scotland’s policy of unacceptable behaviour by any external organisation towards its staff.

Unacceptable Behaviours Policy.pdf



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