How to make an online LBTT return

Guidance on submitting 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’, including setting up Direct Debit and BACS/CHAPS payment arrangements.

Separate guidance is also available on 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. Where we refer to further guidance, for example ‘see LBTT1001’, we mean references to that guidance.

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.

Her Majesty’s Revenue and Customs (HMRC) is responsible for the collection and management of Stamp Duty Land Tax (SDLT). All SDLT returns should continue to be sent to HMRC and we will reject any such returns that we receive.

All references in this guidance to:

  • ‘buyer’ means the person who acquires the subject-matter of the land transaction, including (in the case of a lease transaction) the tenant;
  • LBTT(S)A 2013 means The Land and Buildings Transaction Tax (Scotland) Act 2013;
  • ‘seller’ means the person who disposes of the subject-matter of the land transaction, including (in the case of a lease transaction) the landlord;
  • ‘we’, ‘us’ or ‘our’ means Revenue Scotland; and
  • you’ means the person making the LBTT return (either as the buyer or the buyer’s agent).

Protection of information

We will protect and handle any information that you provide to us in your tax return with care. For further information please see our Privacy Policy and guidance on taxpayer information (Chapter 9 of The Revenue Scotland and Tax Powers Act 2014 legislation guidance).

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