How to pay LBTT

How to pay LBTT

Payment Options

The method of payment varies depending on whether you submit an online or paper return.

See Section 1 for guidance for making payments for online returns and Section 2 for making payments with paper returns.

Section 1. Online Return

After submitting the online LBTT return a unique 9 character Transaction Reference (commencing “RS”) will be displayed on the screen. 

This reference must be quoted when making payments in relation to the transaction or when contacting us about the transaction.

Making a Payment

Where an amount of LBTT is due in relation to the transaction, the following rules apply after selecting ‘Submit’ on the ‘Declaration’ page, depending on which payment option you select.

BACS/CHAPS

BACS/CHAPS payments should be made to the Revenue Scotland bank account shown below and must quote the unique 9 character Transaction Reference as the payment reference.

Account Name : GBS RE REVENUE SCOTLAND                                                                                                                                                                Sort Code : 08 – 33 – 00                                                                                                                                                                                                              Account Number : 13460576

•           A separate payment must be made for each transaction

The “Latest  payment date for arrangements satisfactory’ must be a banking day. 

If the return is submitted before the effective date:

•           The ‘Latest payment date for arrangement satisfactory’ must be no later than the fifth working day after the effective date,

If the return is submitted on or after the effective date:

•           The ‘Latest payment date for arrangement satisfactory’ must be no later than the fifth working day after the submission date; or the last working day which is, or precedes, the thirtieth calendar day after the effective date, if this is earlier.

Registration payments to Registers of Scotland must be paid separately.

If the return is submitted close to the filing date you must ensure that full payment reaches us no later than the filing date for the return. Interest is chargeable on any outstanding tax that is not paid by the filing date

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 on our website.

Cheque

Cheques should be made payable to Revenue Scotland and the unique 9 character Transaction Reference number must be written on the reverse of the cheque. 

Cheques should be sent to Registers of Scotland at the address below.

Please note that cheques must be received at Registers of Scotland no later than the third working day after the submission date; or the last working day which is, or precedes, the thirtieth calendar day after the effective date, if this is earlier

If the return is submitted close to the filing date you must ensure that full payment reaches us no later than the filing date for the return. Interest is chargeable on any outstanding tax that is not paid by the filing date

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 on our website.

Direct Debit

If you wish to pay LBTT by Direct Debit, please contact our Finance Department at finance@revenue.scot or write to us at the address below.

Queries about Payments

If you have any queries regarding the method of payment, please contact finance@revenue.scot or write to us at the address shown below. Please note that the Finance Department are not able to assist with any queries relating to the operation of the tax.

Revenue Scotland

PO Box 24068

Victoria Quay

Edinburgh

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