LBTT4001 - Payment of tax and making an LBTT return

Chapter 4 of the LBTT legislation guidance covering the payment of tax and making an LBTT return in relation to non-lease land transactions.

This guidance chapter will help in determining when a LBTT return is required and when tax is payable. Separate guidance is also available for leases (see LBTT6001) as well as practical guidance on how to submit returns etc.

This chapter is structured as follows: