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 completing the declaration statement.
Note: For the avoidance of doubt, where an agent is completing and submitting this return on behalf of a taxpayer, we will assume that the declaration is made by 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.
Once you have completed 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.
Depending on which ‘Payment method’ option you selected, the latest “Payment Date for arrangements satisfactory” field will automatically update in accordance with the payment date rules covered in the separate ‘How to pay LBTT’ guidance on our website.
Note: Any tax due is treated as paid on time if arrangements satisfactory to us are made at the same time as the LBTT return and the full payment is received no later than the return filing date.