LBTT4002 – Making an LBTT return

Guidance on determining when a land transaction is notifiable, the duty to make an LBTT return and pay any tax due, the ability to amend an LBTT return and the links with registration are available as follows:

• Notifiable transactions – LBTT4003
• Duty to make an LBTT return – LBTT4004
• Liability for payment of tax – LBTT4005
• Amending an LBTT return – LBTT4006
• LBTT return to be made and tax paid before application for registration – LBTT4007
• Arrangements satisfactory to Revenue Scotland for payment of tax – LBTT4008