FAQs

FAQs

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 to consider a range of matters relating to the devolved taxes during the COVID-19 pandemic. 

Should agents or taxpayers wish to discuss significant difficulties relating to a transaction, they should contact us - via the secure message service on SETS, or if that is not possible, by email.

Q: Will there be an extension of the 18 month window for claiming a refund of Additional Dwelling Supplement (ADS)?​

A: Scottish Ministers announced on 28 April 2020 that in the next Bill being brought forward in response to the COVID-19 pandemic, one of the temporary measures will be to extend the time period during which a previous main residence must be sold in order for taxpayers to claim a repayment from Revenue Scotland.  We continue to engage with Scottish Government officials and will share further details of the changes as soon as they become available..

Q: I normally phone and speak to someone if I have a query.  The Support Desk isn’t available at present.  How can I contact Revenue Scotland?​

A: We encourage all SETS users to contact us via the secure message service online.  If that is not possible, queries will be dealt with by email. LBTT enquiries to lbtt@revenue.scot; SLfT enquiries to slft@revenue.scot; any Review enquiries to reviews@revenue.scot.

Where the query involves taxpayer information, we ask you to read Email Disclaimer section in the Contact Us and send an email to us with the following text as a declaration: "I hereby confirm that I accept the risk of communication with Revenue Scotland by email and consent to using this for future communication". With this declaration, Revenue Scotland can continue to communicate with you by email.