How to pay LBTT

How to pay LBTT

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.

Please ensure that your payment exactly matches the rounded amount on your tax return.

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 and Faster 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.

A separate payment must be made for each transaction.

The latest 'Payment Date' must be a banking day. 

If the return is submitted before the effective date:

• The ‘Payment Date’ 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 ‘Payment Date’ 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.

Please note that cheques should be received by the third working day after submission and sent to Registers of Scotland at the address below.

Paper Return

• Payment by cheque is the only option for paper returns.
• A separate cheque is required for each return.
• Cheques should be made payable to Revenue Scotland.
• Please ensure that your payment exactly matches the rounded amount on your return.

The return and cheque must be sent together to Registers of Scotland at the address below.

Registration payments to Registers of Scotland must be paid separately.

Direct Debit

Revenue Scotland is able to offer agents the option of paying tax by their Direct Debit Scheme. If you are interested in paying this way, please complete a Direct Debit instruction form and send it to us at the address provided on the form.

Please email Finance@revenue.scot or contact our support desk if you have any queries.

Overpayments

As of the 1 October 2015, Revenue Scotland will not automatically refund any individual overpayments of £10 or less.

To avoid any future overpayments, please remember to ensure that the payment made exactly equals the amount submitted on the tax return which should be rounded down to the nearest pound.

Queries about Payments

If you have any queries regarding the method of payment, please contact finance@revenue.scot or write to us at the following address:

Finance Department

Revenue Scotland

PO Box 24068

Victoria Quay

Edinburgh

EH6 9BR

Please note that the Finance Department are not able to assist with any queries relating to the operation of the tax. Further information is available in the practical and legislative LBTT guidance.