You must pay any tax that is payable as the result of an SLfT return at the same time as you make the return to us. For this purpose tax is treated as paid if arrangements that are satisfactory to us have been made when the return is made.
Tax payable as the result of an amendment of an SLfT return (see SLfT5003) must be paid at the same time as you make the amendment to us.
Separate guidance is available on:
- How to make an SLfT return and pay tax (note: there are two versions of this guidance – one for returns made online and one for returns made by paper); and
- How to amend an SLfT return