Residential / non-residential returns, payments, amendments
Please refer to the How to submit, amend or pay LBTT area of our website for further guidance on completing LBTT returns.
For further guidance see:
LBTT4002 - Making an LBTT return
LBTT4003 - Notifiable transactions
LBTT4005 - Liability for payment of tax
LBTT(A)(S)A 2016, Schedule 2A, Paragraph 8
Revenue Scotland Tax Powers Act 2014, Section 107 and Section 115