How to complete the 'Declaration' section of the online LBTT return.


1. If after having read the declaration statement you are content to give your agreement to it, you must declare this by selecting the check-box beside the statement.

You cannot submit and make an LBTT return without having agreed to the declaration statement.

Note: For the avoidance of doubt, where relevant we will assume that the declaration is made on behalf of the agent specified in the ‘Agent Details’ sub-section of the ‘About the Buyer’ section of the return.

Where legislation requires more than one person to make the declaration, you must do this by making a paper LBTT return.

2. Assuming you have agreed to the declaration statement, you must now select an appropriate ‘Payment method’ from the drop-down list.


  • if you have not already set up arrangements to pay by Direct Debit then that option will not be visible and only ‘Cheque’ and ‘BACS/CHAPS’ will be available;
  • we accept Faster Payments.  If you wish to use this option, select the ‘BACS/CHAPS’ option;
  • if the amount entered in the ‘Total amount of tax due for this transaction’ field in the ‘About the Calculation’ section is ‘0’, please select ‘-‘ from the ‘Payment method’ drop-down list.  The ‘Payment Date’ field will then display a date, but please ignore this for the purposes of making the LBTT return – no payment will be taken.

See the separate ‘How to pay LBTT’ guidance on our website for more information on payment options and methods.

3. Depending on which ‘Payment method’ option you selected, the ‘Payment Date’ field will automatically update in accordance with the payment date rules covered in the separate ‘How to pay LBTT’ guidance on our website.

Last updated