Up to date information about Revenue Scotland's ongoing activity to mitigate the impact of the COVID-19 pandemic.



Q: Is Revenue Scotland still operating as normal during the COVID-19 pandemic?​

A: We have made a number of changes to how we operate in response to government guidelines regarding social distancing, non-essential travel and key workers. The support desk is currently unavailable. Agents are encouraged to contact us through secure messaging or via email (LBTT@revenue.scot) if that is not possible. From 1 May, we will no longer accept paper returns, repayment claims or cheque payments. Returns should be made by agents online through SETS, and forms are being developed for taxpayers to make returns digitally. These are temporary measures we are introducing to protect the health and well-being of staff and will be reviewed regularly over the coming weeks and months.

Q: What will happen to any paper returns or cheque payments received after 1 May?​

A: Any returns or cheque payments received w/c 4 May with a date of 30 April or earlier will be processed but subject to delay. Any returns or cheque payments received with a date of 1 May or after will be rejected but there will be a delay in Revenue Scotland doing so.

Q: In the instance of taxpayers finding themselves impacted by the pandemic, will there be any changes to policy or legislation to the devolved taxes introduced to support them?​

A: Revenue Scotland is aware of the impact the restrictions put in place as part of the response to the coronavirus has had on taxpayers. We continue to engage with Scottish Government officials as they work with Ministers to consider a range of matters relating to the devolved taxes during the COVID-19 pandemic

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