LBTT4008 - Arrangements satisfactory to Revenue Scotland for payment of tax

LBTT guidance on making arrangements for payment of tax which are satisfactory to Revenue Scotland.

LBTT4008 - Arrangements satisfactory to Revenue Scotland for payment of tax

Any tax due is treated as paid if arrangements satisfactory to us are made for payment of tax at the same time as the LBTT return is made to us.

For LBTT returns made to us online, we accept payment by Direct Debit or BACS/CHAPS/Faster Payment

We do not accept payment over the telephone or by cash for any method of submission.

The payment must be for the LBTT liability only. Other amounts, for example fees payable to RoS, should not be included. Any such amounts that are due need to be paid separately to the LBTT liability.

For further details on the conditions applying to each payment method, separate guidance on how to pay LBTT is available on our website.

Failed/amended transaction where return already submitted

If a payment is unsuccessful, for whatever reason, in relation to an amount of tax due following an LBTT return, then the buyer will be in default and debt recovery procedures may be appropriate. In such cases, the buyer will be in default from the day after the date of submission of the LBTT return, not from any later date that had been proposed under arrangements satisfactory.

 

Generally, arrangements satisfactory will apply on the same basis for everyone submitting an LBTT return. But where a payment method fails from a business, firm or person, and particularly where it fails repeatedly, that payment method may – at our discretion – be denied to that business, firm or person for future transactions.

In extreme cases, where there are repeated failures to honour commitments made under arrangements satisfactory by different payment methods, we may consider withdrawing arrangements satisfactory entirely for that buyer or agent. This would mean that payment would always have to be made by the buyer or agent on the same day as the LBTT return is made. We will only take such action after warnings had already been given and, given our responsibility for protection of the revenue, where we felt that we have little alternative option.

LBTT(S)A 2013 section 40

LBTT(S)A 2013 section 43(4)

Ref ID

LBTT4008

Archive Date

Last updated