In case you haven't already spotted it, on 6 August 2019 Revenue Scotland made a number of helpful changes to the new LBTT online system, including the following:

  1. 'Return to Summary' button- there is now a button which takes you straight back into the draft return rather than having to find the return again.
  2. Relevant Date/Effective Date are now both included on the return summary page - the summary page for a draft return now shows both the relevant date and the effective date.
  3. Submission Receipt now includes the property details (but still has to be downloaded/saved when the return is submitted, not afterwards) - the submission receipt now includes all the necessary information, ie Transaction reference, Title number, Property address, Tenant and Description of transaction. Please note: currently the submission receipt is ONLY available immediately after the return is submitted and HAS to be downloaded/saved then. It cannot be downloaded from the system later.
  4. Returns are now listed with the most recent at the top- draft and submitted returns are now listed in reverse chronological order (most recent at the top).
  5. Lease Returns: £0 can now be entered where the rent value is 'nil'- an amount of £0 can now be entered by a user where the rent is nil.

More details are set out in the Revenue Scotland Service Design Circular.

If you have any questions about these changes or any other queries regarding LBTT, please get in touch with Isobel d'inverno or Bob Langridge.