Making a return - Residential / Non-Residential

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

LBTT1009 - The relevant date

LBTT1004 - The effective date

LBTT(A)(S)A 2016, Schedule 2A, Paragraph 8

Revenue Scotland Tax Powers Act 2014, Section 107 and Section 115

Revenue Scotland YouTube Channel