1. When an LBTT return is required
There are nine provisions or situations in the LBTT(S)A 2013 where an LBTT return may be required:
- a return under section 29 of the LBTT(S)A 2013 (standard notifiable transaction such as a house purchase, and, if applicable, the Additional Dwelling Supplement – see LBTT4004, LBTT6010, and ADS guidance.
- a return under section 31 of the LBTT(S)A 2013 (return where contingency ceases or consideration is ascertained - see LBTT4021);
- a return under section 33 of the LBTT(S)A 2013 (further return where relief is withdrawn - see LBTT4022);
- a return under section 34 of the LBTT(S)A 2013 (return or further return in consequence of later linked transactions - see LBTT4015);
- a return under paragraph 10 of schedule 19 to the LBTT(S)A 2013 (three yearly review of lease - see LBTT6015)
- a return under paragraph 11 of schedule 19 to the LBTT(S)A 2013 (assignation or termination of lease - see LBTT6017)
- a return under paragraph 20 of schedule 19 to the LBTT(S)A 2013 (leases continuing after a fixed term - see LBTT6020);
- a return under paragraph 22 of schedule 19 to the LBTT(S)A 2013 (leases for an indefinite term - see LBTT6021); and
- a return under paragraph 30 of schedule 19 to the LBTT(S)A 2013 (increase of rent or extension of term for a lease - see LBTT6029).
Separate guidance is available on how to submit a lease review return for three year reviews and returns upon assignation or termination.
2. Creating a new LBTT return
You can create a new LBTT return by selecting ‘Create LBTT return’ at the top of the dashboard.
After selecting ‘Create LBTT return’ on the dashboard, you will be asked to select from five options. For a Conveyance or transfer return select ‘Conveyance or transfer’.
3. Navigating the LBTT return
The first section is the ‘contact details for agent’ section. These details are pulled through from the information you provided at sign up. However you can update the following details if you need to;
· First Name
· Last Name
· Agent Reference
· DX Number and exchange
· Telephone number
Once these fields are updated you can then go back to the Return Summary page.
The rest of the LBTT return is split into six sections, each of which can be completed in any order by selecting the ‘Add’ button on the right side of each section.
The ‘About the Additional Dwelling Supplement (ADS)’ will only show if ADS is selected in the ‘About the property’ section.
The ‘About the calculation’ will be editable once the ‘About the transaction’ section has been completed.
4. Draft LBTT return – Creating, searching, saving, editing and deleting
Creating and saving a draft
To save a draft, select the ‘save draft’ button at the bottom of the return. This will then take you to a screen which will confirm the return has been saved. This screen will also create a reference number for the return.
If at any point you need to exit the return and come back to it later, select the ‘save draft’ button at the bottom of the return again.
Searching for a draft return
Selecting the ‘all returns’ button on the dashboard, will bring you to the ‘all returns’ page. Here you can search for any draft (or submitted) returns.
Selecting the ‘Show more filter options’ will show all search options. You can search for a return by;
· Return Reference – The reference Revenue Scotland assign to the return
· Submitted date – If the return has been submitted
· Submitted from and submitted to date
· Description – The description of the return is populated with the buyer/tenants name and address
· Return status – Draft, Filed or Disregarded. If searching for a draft you would select draft here.
There is also the option of checking the ‘include previous versions’ box. This will include already submitted returns in your search.
Editing a draft return
As long as you have saved a draft of the online LBTT return, you can edit it at any time before making the final return to us by finding the return from the ‘Draft Returns’ section on the Dashboard and selecting the ‘continue’ button
This will then take you into the draft LBTT return where you can begin making the necessary changes. Once you have finished, you can either:
- submit the amended return to us by selecting the ‘Submit’ option at the bottom of the return; or
- if you are still not yet ready to submit it, select the ‘Save Draft’ option.
Deleting a draft return
There is currently no option to delete a draft return on our new system. This is temporary and will be fixed in due course. We will update this guidance once this has been completed.
5. Amending an LBTT return once it has been submitted
Once an LBTT return has been made to us, subject to a small number of exceptions you can amend any details in the return up to 12 months after the filing date (see LBTT1000). No amendment to an LBTT return can be made after this date.
For further guidance, including the exceptions to this rule, see the ‘How to amend an LBTT return’ guidance available on our website.
Note: If the ‘Status’ description for the return says ‘Amendment not allowed’ this is because we have restricted online amendments for this return. Please contact us if you wish to make an amendment to this return.
Disregarding an LBTT return once it has been submitted
Agents can no longer void their return. They can however, request a return to be disregarded. The situation in which a disregard would be requested are as follows;
· The transaction was non-notifiable in the first place and a return was made in error. Where this is the case we would expect to see supporting documents to confirm this.
· You submitted a duplicate return in error.
When this has happened you will need to provide confirmation of which return reference is to be kept.
All requests for a return to be disregarded must be made in writing and the relevant documents/information included.
Although you can amend any details in the ‘About the Buyer’, ‘About the Seller’ and ‘About the Transaction’ sections of the return, you should make a new LBTT return and request a disregard to the original return if any details in these sections alter the transaction to such an extent that it essentially constitutes a different transaction. Examples of this would be:
- the identity of the buyer changing – for example, the original return contained the wrong buyer;
- the identity of the seller changing – for example, the original return contained the wrong seller; or
- the property (or properties) involved in the transaction changing – for example, the original return contained the wrong property (or properties).
- you have declared additional dwelling supplement as due in error.
6. Previewing/reviewing the LBTT return
On the dashboard under the ‘Draft returns’ heading you will see the daft return. There will be an option to ‘download’ the return. This will produce a PDF version of the return.
You can then use this to preview the content of the LBTT return at any point before submitting the return. This can be saved and/or printed.
On the dashboard you can access all submitted returns by selecting the ‘All returns’ button. Once selected you will be able to view all submitted returns. Once you have found the return you wish to view, under the return reference there will be the option of selecting ‘Download’. Selecting this button will created a PDF version of the return. You can then use this to view the PDF, save and or print.
Note: We will not accept a print-out of an online LBTT return sent to us in the post. If you wish to make a paper LBTT return you must use the paper return available to download and print from our website.
7. Post-submission Return Acknowledgement
Please note you will no longer be able to view a copy of the Tax return acknowledgment. When the tax return is submitted, there is an option to print the confirmation there and then. If you need a copy of the confirmation, you must print it then.