1. Rules on completing the paper LBTT return
When completing the paper LBTT return you must follow the rules below:
- there are several mandatory fields in each section of the LBTT return – these are clearly identified in this guidance. Some fields become mandatory or cease to be mandatory depending on whether or not other fields are answered. A return will not be valid unless you have completed all mandatory fields;
- use black ink throughout;
- write clearly in BLOCK CAPITALS - if we cannot read any part of your form it may be returned to you. If the return is incomplete or illegible and cannot be processed it will be returned for correction. In such cases, interest and penalties may be incurred if the corrected return is filed late;
- if you make a mistake on the return, do not use correction fluid. Cross through the error and rewrite as necessary;
- if a question does not apply to you, leave the answer field blank – do not enter ‘N/A’ for example;
- where required insert ‘X’ clearly into the relevant answer box(es) - do not tick the box;
- in date boxes enter the date as follows: DD/MM/YYYY e.g. 03/10/2015;
- all monetary entries should be in pounds sterling - do not enter the £ symbol.
- the final amount entered in the ‘Total amount of tax due for this transaction’ field in the ‘About the Calculation’ section should be rounded down to the nearest pound – ignore the pence;
- if you require additional space for further buyers, sellers or properties then please complete an ‘Additional Details’ form.
- if Additional Dwelling Supplement is due on this transaction, please complete a ‘Additional Dwelling Supplement (ADS)’ form.
2. Downloading the paper LBTT return and ‘Additional Details’ form
You can download the paper LBTT return, the ‘LBTT Return Additional Details’ form and ‘Additional Dwelling Supplement’ form from the forms sections on our website.
3. When an LBTT return is required
There are nine provisions or situations in the LBTT(S)A 2013 where a LBTT return may be required:
- a return under section 29 of the LBTT(S)A 2013 (standard notifiable transaction such as a house purchase – see LBTT4004 and LBTT6010);
- 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- a return under section 33 of the LBTT(S)A 2013 (further return where relief is withdrawn - see LBTT4022);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)
Note: the tenant (or a person acting on behalf of the tenant) should complete a LBTT return for the three yearly review of a lease in the same manner as would be the case for the initial grant of the lease (or any previous three yearly review of the lease, should that be the case) – and see also the related guidance for the ‘Total tax due for this transaction’ question in the ‘About the Calculation’ section of the LBTT return;
- a return under paragraph 11 of schedule 19 to the LBTT(S)A 2013 (assignation or termination of lease - see LBTT6017)
Note: the assignor (or a person acting on behalf of the assignor) should complete a LBTT return for the assignation of a lease in the same manner as would be the case for the initial grant of the lease (or any previous three yearly review of the lease, should that be the case) – and see also the related guidance for the ‘Total tax due for this transaction’ question in the ‘About the Calculation’ section of the LBTT return;
- 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).
4. Amending a LBTT return once it has been submitted
Once a 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 a 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.
5. Voiding a LBTT return once it has been submitted
If you think that a paper LBTT return is no longer valid after it has been made to us (for example, you might have mistakenly confused some of the details of one transaction for another) then it may be possible to void it and make a new return – you must contact us via the details on our website if you wish to discuss this further.