Paper LBTT Return Form

Find out when you should contact Revenue Scotland and ask for a paper LBTT return form.

Paper LBTT Return Form

Temporary changes introduced from 1 May 2020:

As Revenue Scotland is temporarily unable to accept incoming post (paper returns and cheques), all LBTT returns (conveyance, lease, or lease review) made from 1 May must be submitted online, using the Scottish Electronic Tax System (SETS).

  • Paper forms, submitted by post can no longer be accepted.
  • In order to submit tax returns to Revenue Scotland online, firms must be registered for the SETS system. 

For taxpayers completing three-year lease review returns:

  • Three-year lease review returns (including assignations and lease terminations) should continue using the current online process
  • Returns for lease transactions with more than one tenant should be completed using the new online return forms and emailed to Revenue Scotland, as below:

PDF icon RS-0004.1 Three Year Lease Review Return-May20.pdf

PDF icon RS-0004.2 Lease Assignation Return-May20.pdf

PDF icon RS-0004.3 Lease Termination Return-May20.pdf

For more information: see the Leases webpage.

For taxpayers and agents making claims for repayment of Additional Dwelling Supplement (ADS):

  • Agents claiming on behalf of a Taxpayer should either amend the original LBBT return in SETS or else complete the new online repayment claim form and email back to Revenue Scotland

    PDF icon RS-0005 ADS Repayment Claim Form.pdf

     
  • Taxpayers making repayment claims themselves should use the new online process.

For more information: see the How to claim a repayment of ADS webpage.

 

Help and Support

If you have any questions, please contact Revenue Scotland by email: lbtt@revenue.scot

 

 

 

 

 

​** Please note: as of 18 July, 2019 we have updated our Paper Return Forms in line with the SETS upgrade **

Updated guidance for completing a Conveyance or Transfer Return can be found below: 

PDF icon RS Guidance - Conveyance or Transfer Return - Paper Form - August 2019.pdf

Updated guidance for completing a Lease Return can be found below:

PDF icon RS Guidance – Lease Return – Paper Form – August 2019.pdf

Conveyance or Transfer Return

PDF icon RS-0001 Conveyance or Transfer Return.pdf

PDF icon RS-0005 ADS Repayment Claim Form.pdf

Lease Return

PDF icon RS-0002 Lease Return.pdf

​Lease Review Return Form

PDF icon RS-0004 Lease Review Return.pdf

Additional Details Form

PDF icon RS-0003 Additional Details Form.pdf

Further information can be provided using the additional details form:

This form can be used with both the RS-0001 Conveyance or Transfer Return form, the RS-0002 Lease Return form and the RS-0004 Lease Review Return form. 

 

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