How to pay LBTT
Online Return
On 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.
Please note: tax returns submitted prior to 24 July 2019 have a 9 character reference number, commencing ‘RS’, followed by 7 numbers.
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 ensure that your payment exactly matches the rounded total tax payable amount submitted in your tax return.
Please note: Registration payments to Registers of Scotland must be paid separately to Registers of Scotland and not to Revenue Scotland.
BACS/CHAPS
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 cutoff time for processing same day payments online (you will find this on the bank’s website).
Direct Debit
Revenue Scotland is able to offer agents who are registered users of SETS the option of payment by Direct Debit. If you are interested in paying this way, please complete the Direct Debit Report Consent form and email back to: finance@revenue.scot.
Please note: setting up Direct Debit payments may take up to 10 days.
RS - Direct Debit Report Consent Form - May20.pdf
Please email finance@revenue.scot if you have any queries.
Payment Due Dates
The latest payment date must be a banking day.
If the return is submitted before the effective date: The date the tax is due to be paid is the earlier of:
- the date the return is submitted
- the filing date for the return.
If the return is submitted on or after the effective date: The date the tax is due to be paid is the earlier of:
- the date the return is submitted
- the filing date for the return.
Revenue Scotland allow five days for the payment to clear as part of Arrangement Satisfactory.
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
Registration payments to Registers of Scotland must be paid separately.
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
As of 1 October 2015, Revenue Scotland will not automatically refund any individual overpayments of £10 or less.
To avoid any overpayments, please ensure that your payment exactly matches the rounded total tax payable amount submitted in your tax return.
Queries about Payments
If you have any queries regarding the method of payment, please use secure messaging within the SETS portal. Alternatively email Revenue Scotland at finance@revenue.scot.
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