How to make an online LBTT return

This guidance will help you make an online Land and Buildings Transaction Tax (LBTT) return. 

Separate guidance is available on how to pay LBTT and  how to submit a lease review return for three-year reviews and returns upon assignation or termination.

This is not guidance to the tax itself, LBTT legislation guidance for taxpayers and agents is available separately on our website.

It is the buyer’s responsibility to ensure the LBTT return is complete and accurate. If you are unsure about any matter relating to the LBTT return you should seek professional advice.

This service is only for tax professionals. Taxpayers without a solicitor or conveyancer will need to complete a paper tax return.

SETS sign in

Before you start

You and your organisation will need to register to submit LBTT online before you can use this service.

If your organisation is already registered, but you do not have your own login see how to add users on SETS.

The following pages provide guidance on completing specific sections of the LBTT return: