SETS is Revenue Scotland’s online service for submitting and managing Scottish devolved tax returns.
You can only use SETS to submit returns for:
- Land and Buildings Transaction Tax (LBTT)
- Scottish Landfill Tax (SLfT)
- Scottish Aggregates Tax (SAT)
Before you register
Check which tax you are registering for
Different taxes have different registration requirements.
Land and Buildings Transaction Tax (LBTT)
- You do not need a reference number before registering for SETS
Scottish Aggregates Tax (SAT)
- You must complete the SAT enrolment first
- You must receive your SAT reference number before registering for SETS
Scottish Landfill Tax (SLfT)
- You must complete the SLfT registration form
- You must receive your SLfT reference number before registering for SETS
You cannot register for SETS for SAT or SLfT without first completing enrolment and receiving your reference.
Who can use SETS
You can register for SETS if you are:
- An agent or solicitor
- An organisation required to submit multiple returns (LBTT, SLfT or SAT)
What you’ll need to register
If your organisation is registered with Companies House
You’ll need:
- Your Companies House registration number
- The Companies House main representative
- A named account administrator to manage user accounts
If your organisation is not registered with Companies House
You’ll need:
- Your organisation name and address
- A main representative
- The main representative’s National Insurance number (NINO)
- A named account administrator to manage user accounts
Registering for SETS
You can only register once per organisation. Before registering, check whether your organisation already has a SETS account. If you’re unsure, contact us before starting a new registration.
Step 1: Start your SETS registration
Go to the SETS registration page and begin creating your account.
Step 2: Enter your tax reference (if required)
- Enter your SAT or SLfT reference number if registering for those taxes
- No reference is required if registering for LBTT
Step 3: Provide organisation and account details
Complete all required fields, including business details, contact information, and administrator details.
Step 4: Verify your email address
After submitting your registration:
- You’ll receive an email from Revenue Scotland
- Click the verification link to confirm your email
- Verification links are valid for 24 hours
Revenue Scotland verification
Once your email is verified, Revenue Scotland will carry out a verification of your details.
This process can take up to 10 days.
After verification
If your registration is successful
You’ll receive a confirmation email with a link to SETS.
You can then:
- Sign in using your credentials
- Enter the security code when prompted
- Submit returns
If your registration is rejected
You’ll receive an email explaining why.
We may reject a registration if:
- Your organisation is already registered
- We cannot verify that you are an agent, solicitor or organisation required to submit multiple tax returns