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    • How to submit, amend or pay LBTT
      • How to make an online LBTT return
        • About the return
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      • How to make an online LBTT lease return
      • How to make an online LBTT lease review return (tenant)
      • How to make an online LBTT lease review return (agents)
      • How to amend an LBTT return
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    • LBTT legislation guidance
      • LBTT1001 - How the tax works
        • Land transaction
        • Acquisition and disposal of chargeable interest
        • The effective date
        • Contract and conveyance
        • Contract providing for conveyance to third party
        • Options and rights of pre-emption
        • Flowchart of LBTT transaction
        • The relevant date
      • LBTT2001 - Chargeable consideration
        • LBTT2002 - What is chargeable consideration
          • Debt as consideration
          • Carrying out works
          • Contingent, uncertain consideration
          • Annuities
          • Deemed market value
          • Linked transactions
        • LBTT2009 - What is not chargeable consideration
          • Partition of chargeable interest
          • Conditions not fully met
          • Indemnity given by buyer
          • Inheritance tax liability
          • Capital gains tax liability
          • Public or educational bodies
        • LBTT2016 - Meaning of market value
      • LBTT3001 - Exemptions and reliefs
        • LBTT3002 - Exempt Transactions
          • Acquisitions by the Crown
          • Assent and appropriations by personal representatives
          • Dissolution of a civil partnership
          • Divorce
          • No chargeable consideration
          • Variation of testamentary dispositions
        • LBTT3010 - Tax Reliefs
          • Alternative finance investment bonds
            • Relief not available
            • Substituted for another
          • Alternative property finance relief
            • Involving owners in common
            • Land sold to financial institution
            • Leases
          • Building societies relief
          • Charities relief
          • Crofting community right to buy
          • Friendly societies relief
          • Group relief
            • Group relief is not withdrawn
            • Recovery of group relief
            • Withdrawal of group relief
          • Incorporation of limited liability partnership
          • LBTT3045 Diplomatic Premises relief
          • LBTT3046 Sovereign Bodies and International Organisations
          • LBTT3048 - First-time buyer relief
          • LBTT3049 - Green Freeports
          • Lighthouses relief
          • Open-ended Investment Companies (OEICs) relief
          • Part exchange relief
          • Property accepted in satisfaction of tax
          • Property trader purchase relief
          • Property trader purchase to avoid a chain of transactions breaking down
          • Public Bodies relief
          • Reconstruction relief and acquisition relief
            • Acquisition relief
            • Partially withdrawn
            • Reconstruction relief
            • Withdrawal of reconstruction or acquisition relief
          • Registered social landlords
          • Relief for certain compulsory purchases
          • Relief for compliance with planning obligations
          • Sale and leaseback relief
          • Sub-sale development relief
          • Visiting forces
      • LBTT4001 - Paying and submitting an LBTT return
        • LBTT4002 - Making an LBTT return
          • LBTT4003 - Notifiable transactions
          • Duty to make a return
          • Liability for payment
          • Amending a return
          • Title Registration
          • Arrangements satisfactory
        • LBTT4013 - Linked transactions
          • Calculating linked transactions
        • LBTT4016 - Application to defer payment of LBTT
          • Availability of payment deferral
          • Content application
          • Application acceptance
          • Refusal of an application
        • LBTT4021 - LBTT return where contingency ceases or consideration ascertained
        • LBTT4022 - Further LBTT return
        • Returns and linked transactions
      • LBTT5001 - Rules for particular transactions and bodies
        • LBTT5002 – Exchanges
        • LBTT5003 - Companies and other organisations
        • LBTT5004 - Company in liquidation or administration
        • LBTT5005 - Unit trust schemes
        • LBTT5007 - Persons acting in a representative capacity
        • LBTT5008 - Industrial and Provident Societies
        • LBTT5009 - Connected Persons
      • LBTT7001 - Partnerships
        • General rules
        • Interpretation
        • Ordinary partnership transactions
        • Transfer of chargeable interest
        • Transfer partnership interest
        • Withdrawal of money
        • Transfer out of partnership
        • Transfer between partnerships
        • Transfers involving leases
        • Property investment partnerships
        • Partnerships: exemptions, reliefs and notification
      • LBTT8001 - Trusts
        • Bare trusts
        • Settlements
      • LBTT9001 - Keeping and preserving records
        • Which records
        • Length of time
        • Preserving and producing records
      • Worked examples - LBTT
      • The Additional Dwelling Supplement (ADS) technical guidance
        • ADS overview and aims
        • LBTT10001- the legislation
        • ADS legislation key terms
        • ADS rules for particular transactions and buyers
        • ADS exemptions and reliefs
        • ADS return, payment and amendments
      • Residential/Non-Residential technical guidance
        • Legislation - Residential/Non-Residential guidance
        • LBTT4010 - Residential transactions
        • LBTT4012 - Non-Residential transactions
        • LBTT4011 - Mixed transactions
        • Making a return - Residential / Non-Residential
      • Multiple dwellings relief general guidance
      • Multiple dwellings relief technical guidance
        • Multiple dwellings relief key terms
        • Calculating multiple dwellings relief
        • Claiming multiple dwellings relief
      • Lease transactions technical guidance
        • LBTT6001 - Introduction to leases
        • LBTT6002 - Key concepts
        • LBTT6003 – Chargeable consideration
        • LBTT6004 – What is not chargeable consideration
        • LBTT6005 – Calculation of tax chargeable on a lease transaction
        • LBTT6006 – Notification
        • LBTT6007 – Three yearly review of the tax chargeable
        • LBTT6008 – Assignation of a lease
        • LBTT6009 – Termination of a lease
        • LBTT6011 – Connected companies
        • LBTT6012 – Other potential chargeable events related to leases
        • LBTT6040 – Scottish Budget Transitional Arrangements
        • LBTT6050 - Transitional provisions
    • Paper LBTT forms
      • Paper LBTT return forms
    • LBTT Updates
  • Scottish Landfill Tax
    • About Scottish Landfill Tax
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      • Scottish Landfill Communities Fund
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    • SLfT1000 - SLfT legislation guidance
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      • SLfT1002 - How Scottish Landfill Tax works
      • SLfT2001 - Determining the amount of tax payable
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      • SLfT6001 - Claims for credit
      • SLfT7001 - The Scottish Landfill Communities Fund
      • SLfT8001 - Keeping and preserving records
  • Scottish Approach to Tax
  • Other Scottish Taxes
  • Legislation
    • Acts
    • Secondary Legislation
      • Land and Buildings Transaction Tax (Scotland) Act 2013 secondary legislation
      • Landfill Tax (Scotland) Act 2014
      • Revenue Scotland and Tax Powers Act (2014)
    • RSTPA Legislation Guidance
      • RSTP1001 - Tax returns, enquiries and assessments
        • RSTP1002 - Taxpayer amendment of a tax return
        • RSTP1003 - Opening and scope of an enquiry into a tax return
        • RSTP1004 - Revenue Scotland amendment of a return
        • RSTP1005 - Tribunal referral during enquiry into a tax return
        • RSTP1006 - Completing an enquiry into a tax return
        • RSTP1007 - Revenue Scotland determination
        • RSTP1008 - Revenue Scotland assessment
        • RSTP1009 - Revenue Scotland correction
      • RSTP2001 - Investigatory powers of Revenue Scotland
        • RSTP2002 - Information notices
          • RSTP2003 - Information notices: General rules
          • RSTP2004 - Taxpayer notice
          • RSTP2005 - Third party notice
          • RSTP2006 - Identity unknown notice
          • RSTP2007 - Identification notice
          • RSTP2008 - Tribunal approval of a taxpayer or third party notice
          • RSTP2009 - Information notices: Restrictions
            • Review or appeal material
            • Personal records
            • Journalistic material
            • Legal privileged information or documents
            • Disputes about privileged communications
            • Auditor’s statutory audit information
            • Taxpayer notice following a tax return
          • RSTP2017 - Complying with an information notice
          • RSTP2018 - Concealing, destroying or disposing of a document
        • RSTP2019 - Inspections
          • RSTP2020 - Inspection of business premises of a person
          • RSTP2021 - Inspection of business premises of an involved third party
          • RSTP2022 - Carrying out an inspection of business premises
          • RSTP2023 - Extra powers for inspection of business premises
          • RSTP2024 - Business run from home
          • RSTP2025 - Inspection of premises for valuation
          • RSTP2026 - Applying to the tribunal for approval of an inspection
          • RSTP2027 - Cooperation or obstruction at an inspection
          • RSTP2028 - Information and document powers at an inspection
        • RSTPA General Meanings
          • RSTP2029 - Meaning of ‘tax position’
          • RSTP2030 - Meaning of ‘statutory records’
          • RSTP2031 - Meaning of ‘provide information’
          • RSTP2032 - Meaning of 'produce documents'
          • RSTP2033 - Meaning of 'enter'
          • RSTP2034 - Meaning of 'inspect'
          • RSTP2035 - Meaning of ‘premises’ and 'business premises'
          • RSTP2036 - Meaning of 'carrying on a business'
          • RSTP2037 - Meaning of 'business assets'
          • RSTP2038 - Meaning of 'business documents'
      • RSTP3001 - Penalties
        • RSTP3002 - Penalty for failing to keep and preserve records
        • RSTP3003 - Repayment and reimbursement related penalties
        • RSTP3004 - Penalty linked to computer record investigations
        • RSTP3005 - Penalties for failing to make a tax return on time
          • Failing to make LBTT return on time
          • Failing to make SLfT return on time
        • RSTP3008 - Penalties for failing to pay tax on time
          • Failing to pay LBTT on time
          • Failing to pay SLfT on time
        • Inaccuracies in taxpayer document
          • RSTP3011 - Penalty for inaccuracy in taxpayer document
          • RSTP3012 - Penalty for inaccuracy attributable to another person
        • RSTP3013 - Failing to notify an under-determination
        • RSTP3014 - Calculating potential lost revenue
        • Penalties and information notices/obstruction of inspection
          • RSTP3015 - Penalties for failing to comply with an information notice or deliberate obstruction of an inspection
          • RSTP3016 - Failure to comply with identity unknown notice
          • RSTP3017 - Upper Tribunal penalty for obstruction
          • RSTP3018 - Penalty for information notice related documents
        • RSTP3019 - Penalty for failing to register for SLfT
        • RSTP3020 - Failing to comply with debtor contact notice
        • RSTP3021 - Failing to comply with SLfT weighing requirements
        • Revenue Scotland discretionary powers in relation to penalties
          • RSTP3022 - Reasonable excuse
          • RSTP3023 - Reduction of a penalty for special circumstances
          • RSTP3024 - Reduction of a penalty for disclosure
        • RSTP3025 - Meaning of reasonable care for penalties
      • RSTP4001 - Interest
        • RSTP4002 - Interest on late payment of tax
        • RSTP4003 - Interest on late payment of penalties
        • RSTP4004 - Interest on repayments by Revenue Scotland
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        • Introduction
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        • Appendix A
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