How to pay LBTT

How to pay LBTT

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

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/Faster Payments

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.

Account Name: GBS RE REVENUE SCOTLAND
Sort Code: 08 – 33 – 00
Account Number: 13460576
   
Bank: Citibank
Address: Clearing Services Department, Citigroup Centre, 25 Canada Square, Canary Wharf, London, E14 5LB
  • 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.

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 tax return.

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

Registers of Scotland

Meadowbank House

153 London Road

Edinburgh

EH8 7AU

Registers of Scotland

Hanover House

24 Douglas Street

Glasgow

G2 7NQ

DX555401

Edinburgh 15

DX501749

Glasgow 9

LP65

Edinburgh 5

LP70

Glasgow 5

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 Direct Debit. If you are interested in paying this way, please email Finance@revenue.scot or contact the Support desk on 0300 0200 0310 and we will forward information on the scheme together with a Direct Debit Instruction form for completion.

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.

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