Our comprehensive guide on Revenue Scotland’s Land and Buildings Transaction Tax (LBTT) offers all relevant guidance in a clear, straightforward format. We’ve simplified complex information to provide practical explanations that are easy to follow.
For your convenience and confidence, each article includes direct links to the original Revenue Scotland guidance, so you can review official information and verify details as needed.
- Comprehensive Guide to Land and Buildings Transaction Tax in Scotland
- Paper LBTT Forms: Manual Return Forms and Feedback Options Available
- Guidance on Requesting Paper LBTT Return Forms from Revenue Scotland
- Guide to Land and Buildings Transaction Tax: Rates, Bands, and Application Process
- Guide to Land and Buildings Transaction Tax in Scotland: Rates, Bands, and Guidance
- Guidance on Submitting, Amending, and Paying Land and Buildings Transaction Tax
- Guide to Amending Land and Buildings Transaction Tax Returns
- Guidance on Submitting, Amending, and Paying Land and Buildings Transaction Tax
- Guide for Tax Professionals: Completing Online LBTT Return Sections and Submission Process
- Guide to Completing ‘About the Buyer’ Section in Online LBTT Return
- Guide to Completing ‘About the Calculation’ Section of Online LBTT Return
- Guide to Completing the ‘About the Transaction’ Section of LBTT Return
- Guide to Submitting and Managing LBTT Returns Online Using the Portal
- Guidance on Requesting Paper LBTT Return Forms from Revenue Scotland
- Comprehensive Guidance on Land and Buildings Transaction Tax in Scotland
- Guide to Calculating Chargeable Consideration for LBTT Transactions in Scotland
- Guidance on Determining Chargeable Consideration for Land Transactions Under LBTT
- Guidance on Debt as Chargeable Consideration in Land and Buildings Transaction Tax
- LBTT Guidance: Chargeable Consideration Rules for Construction, Improvement, and Repair Works
- Guidance on LBTT for Contingent, Uncertain, or Unascertained
- Guidance on Annuities in Land Transactions for LBTT Calculations
- LBTT Guidance on Transactions Involving Connected Companies and Deemed Market Value
- Guidance on LBTT Linked Transactions and Chargeable Consideration in Land Deals
- LBTT Guidance: Items Excluded from Chargeable Consideration in Land Transactions
- LBTT Guidance: Partition or Division of Chargeable Interest in Land Transactions
- LBTT Guidance on Non-Fully Met Exemption Conditions in Land Transactions
- LBTT Guidance: Buyer Indemnity in Land Transactions Not Chargeable Consideration
- Guidance on LBTT for Buyers with Inheritance Tax Liability in Land Transactions
- LBTT Guidance: Buyer Capital Gains Tax Liability in Land Transactions
- Guidance on LBTT for Transactions Involving Public or Educational Bodies
- Guidance on Determining Market Value for Land and Buildings Transactions
- Guide to Land Transactions Exempt from Land and Buildings Transaction Tax
- LBTT Exemption for Land Transactions with No Chargeable Consideration
- Guidance on LBTT exemption for Crown-associated chargeable interest acquisitions
- Comprehensive Guide on Lease Transactions and Land Buildings Transaction Tax (LBTT)
- Guidance on Land Transaction Exemption for Divorce-Related Court Orders or Agreements
- Guidance on LBTT Exemption for Civil Partnership Property Division After Dissolution
- Guidance on LBTT Exemption for Property Assent by Personal Representatives
- Guidance on LBTT Exemption for Will Variations Benefiting Different Property Beneficiaries
- LBTT Guidance: When Bond Relief is Unavailable on Asset Control Acquisition
- LBTT Tax Relief Guidance for OEICs and Authorised Unit Trust Conversions
- Guidance on LBTT Sale and Leaseback Relief Conditions and Claiming Process
- Guidance on LBTT Part Exchange Relief for House Building Companies and Homebuyers
- Guidance on LBTT Relief for Property Traders Buying Homes from Homebuyers
- LBTT Tax Relief for Property Traders Preventing Broken Transaction Chains
- Guidance on Multiple Dwellings Relief for Land and Buildings Transaction Tax
- LBTT Relief Guidelines for Registered Social Landlords in Scotland
- Guide on LBTT Tax Relief for Alternative Property Finance Arrangements
- LBTT Guidance on Tax Relief for Alternative Property Finance Lease Arrangements
- LBTT Guidance on Tax Relief for Joint Property Purchases with Exclusive Occupation Rights
- Guidance on LBTT Relief for Property Transactions with Financial Institutions
- LBTT Tax Relief Guidance for Alternative Finance Investment Bonds in Scotland
- Guidance on Alternative Finance Bonds Relief When Substituting Bond Assets
- LBTT Guidance: No Relief for Bonds if Holder Controls Asset
- Guidance on LBTT Tax Relief for Crofting Community Right to Buy
- Guidance on LBTT Group Relief for Companies in the Same Group
- Guidance on Withdrawal of Group Relief for Land and Buildings Transaction Tax
- LBTT Group Relief Retention: Conditions and Exceptions Explained
- LBTT Guidance: Recovery of Group Relief When Withdrawn or Partially Withdrawn
- Overview of LBTT Reconstruction and Acquisition Relief Guidance and Withdrawal Conditions
- LBTT Reconstruction Relief Guidance for Company Acquisitions and Conditions
- Guidance on LBTT Acquisition Relief for Company Land or Building Transfers
- Guidance on Withdrawal of Reconstruction or Acquisition Relief for LBTT Transactions
- Guidance on Recovering Withdrawn LBTT Reconstruction or Acquisition Relief
- LBTT Relief Guidance for Incorporation of Limited Liability Partnerships
- Guidance on LBTT Charities Relief for Land Transactions in Scotland
- Guidance on LBTT Tax Relief for Land Transactions Involving Friendly Societies
- Guidance on LBTT Tax Relief for Building Societies’ Land Transactions
- Relief from LBTT for Local Authorities’ Land Acquisitions and Compulsory Purch
- LBTT Tax Relief Guidance for Developers Meeting Planning Obligations in Scotland
- LBTT Relief for Public Bodies in Statutory Reorganisation Land Transactions
- LBTT Relief for Land Transactions Involving Visiting Forces and Military Headquarters
- Guidance on LBTT Relief for Property Accepted in Satisfaction of Tax
- Guidance on LBTT Tax Relief for Land Transactions Involving Lighthouses
- Guidance on LBTT Sub-Sale Development Relief for First Buyer in Land Transactions
- LBTT Guidance: Understanding Chargeable and Exempt Interests in Scottish Land Transactions
- Guidance on Effective Date for Land and Buildings Transaction Tax (LBTT)
- Guidance on LBTT Contracts, Conveyance, Substantial Performance, and Completion Rules
- LBTT Guidance on Contracts for Third-Party Conveyance in Land Transactions
- LBTT Guidance on Options and Pre-emption Rights in Land Transactions
- Guidance on Keeping and Preserving Records for Land and Buildings Transaction Tax
- LBTT Record Keeping Requirements for Notifiable and Non-Notifiable Land Transactions
- LBTT Record Keeping Requirements and Penalties for Non-Compliance Explained
- Technical Guidance on Lease Transactions and Land Buildings Transaction Tax
- Comprehensive Guide on Lease Transactions and Land Buildings Transaction Tax (LBTT)
- Technical Guidance on Lease Transactions and Land Buildings Transaction Tax
- Guidance on Chargeable Consideration for Lease Transactions Under LBTT
- Guidance on Notifiable Leases and Land and Buildings Transaction Tax Returns
- Technical Guidance on Lease Transactions and Land Buildings Transaction Tax
- Guidance on Three-Yearly LBTT Lease Review and Tax Adjustments
- Technical Guidance on Lease Transactions and Land Buildings Transaction Tax
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- Understanding LBTT Chargeable Events for Lease Variations and Acquisitions
- Guidance on Notifiable Lease Transactions and LBTT Return Requirements
- Effective Dates for Lease Transactions: LBTT6002 Worked Example and Guidance
- Guidance on LBTT for Land Exchanges and Major Interest Transactions
- LBTT Guidance on Taxation of Unit Trust Schemes and Umbrella Schemes
- LBTT Guidance: Partnership Rules, Transactions, Transfers, and Exemptions Explained
- LBTT Guidance: Partnership Property, Connected Persons, and Chargeable Interest Transfers Explained
- LBTT Guidance on Partnership Transactions and Representative Partner Responsibilities
- Guidance on LBTT for Transferring Chargeable Interests to Partnerships
- LBTT Guidance on Partnership Interest Transfer Linked to Land Transfer Arrangements
- LBTT Guidance: Transferring Chargeable Interests from Partnerships to Partners or Connected Persons
- Guidance on LBTT for Chargeable Interest Transfers Between Partnerships
- Guidance on Land and Buildings Transaction Tax for Property Investment Partnerships
- Guidance on Notifiable Land Transactions and LBTT Return Requirements
- Guidance on LBTT Return Requirements and Penalties for Buyers
- LBTT Payment Responsibilities for Buyers, Partners, and Trustees Explained
- Guidance on Amending Land and Buildings Transaction Tax (LBTT) Returns
- LBTT Return Required Before Title Registration with Registers of Scotland
- Guidance on Satisfactory Payment Arrangements for LBTT to Revenue Scotland
- Guide to Land and Buildings Transaction Tax for Residential Properties
- Guide on Residential Property Transactions and Land and Buildings Transaction Tax (LBTT)
- Guide on Mixed Transactions for Land and Buildings Transaction Tax (LBTT)
- Guide on Non-Residential Transactions and LBTT Calculations in Scotland
- LBTT Guidance on Linked Transactions and Tax Return Requirements
- LBTT Guidance: Calculating Tax for Linked Property Transactions
- Guidance on LBTT Returns for Later Linked Transactions and Associated Penalties
- Guidance on Deferring LBTT Payment for Contingent or Uncertain Consideration
- Guidance on Deferring LBTT Payment and Application Process Updated
- Guidance on Deferring LBTT Payment Updated, Refer to Section LBTT4016
- Guidance Update on Deferring LBTT Payment Applications and Feedback Options
- Guidance on LBTT Payment Deferral Applications and Recent Updates Available
- Guidance on LBTT Returns for Contingent or Unascertained Considerations
- Guidance on Further LBTT Return When Relief is Withdrawn
- LBTT Guidance: Trusts, Bare Trusts, Settlements, Trustee Responsibilities, and
- LBTT Worked Examples Complementing Legislation Guidance with Reference Numbers
- Revenue Scotland LBTT Updates: Changes to ADS Rate and Guidance
- Guide to LBTT Rates and Bands for Non-Residential Lease Transactions in Scotland
- Guide to Land and Buildings Transaction Tax for Residential Properties
- Calculate LBTT Liability for Lease Transactions in Scotland
- Guide to Authorising Someone to Act on Your Behalf with Revenue Scotland
- Comprehensive Guide to Land and Buildings Transaction Tax in Scotland
- Guide to Additional Dwelling Supplement for Scottish Property Purchases
- FAQs on Land and Buildings Transaction Tax Guidance and COVID-19 Updates
- Guide to First-Time Buyer Relief for Land and Buildings Transaction Tax
- Guidance on Submitting, Amending, and Paying Land and Buildings Transaction Tax (LB
- Guide to Amending Land and Buildings Transaction Tax Returns
- Guide to Claiming Additional Dwelling Supplement Repayment from Revenue Scotland
- Guide to Completing an Online LBTT Lease Return Form
- Guide for Agents: Completing Online LBTT Lease Review Returns
- Guide for Tenants: Completing Online LBTT Lease Review Return in Scotland
- Guide for Tax Professionals: Submitting an Online LBTT Return
- Guide to Completing the ‘About the Buyer’ Section of LBTT Return Form
- Guide to Completing ‘About the Calculation’ in Online LBTT Return
- Guide on Completing LBTT Conveyance Section Now Outdated, Find Updated Instructions Online
- Guide to Completing ‘About the Property’ Section in LBTT Online Return
- Guide to Completing Reliefs Section in LBTT Online Return Application
- Guide to Submitting and Managing LBTT Returns Online for Various Situations
- Guide to Completing ‘About the Seller’ Section in LBTT Online Return
- Guide to Completing the Additional Dwelling Supplement Section on Tax Returns
- Guide to Submitting and Paying Online LBTT Returns
- Guide to Paying LBTT: Methods, Deadlines, and Penalties Explained
- Guide to Paying Penalties for Late LBTT Returns in Scotland
- Report Suspected Wrongdoing Related to Revenue Scotland Taxes: LBTT or SLFT
- COVID-19 Lease Review Penalties and Extensions: FAQs and Guidance from Revenue Scotland
- Guidance on Land and Buildings Transaction Tax in Scotland, including exemptions and reliefs.
- Guide on Additional Dwelling Supplement: Rules, Exemptions, and Payment Procedures
- Guidance on Additional Dwelling Supplement Exemptions and Reliefs in Scotland
- Guide to Key Terms in Additional Dwelling Supplement Legislation
- Overview of Additional Dwelling Supplement (ADS) and Upcoming Legislative Changes
- Guidance on ADS Return, Payment, Amendments, and Repayment Claims Explained
- Understanding ADS Liability in Residential Property Transactions and Linked Transactions Guidance
- Non-Residential Property Transactions and ADS: Rules, Relief, and Apportionment Explained
- Additional Dwelling Supplement Applies to Non-Individual Property Purchases in Scotland
- Understanding Proper Liferents and Their Impact on Additional Dwelling Supplement (ADS)
- Understanding LBTT and ADS Rules for Inherited Dwellings in Scotland
- Understanding LBTT and ADS Rules for Property Purchases Involving Trusts
- Understanding Long Residential Leases and Their Impact on Property Ownership in Scotland
- Understanding ADS Rules for Multiple Dwellings and Main Residence Replacements
- Joint Buyers and Additional Dwelling Supplement (ADS) Rules Explained for Property Transactions
- Guidance on LBTT Transactions Involving Spouses, Civil Partners, and Dependant Children
- List of Legislation Covering Additional Dwelling Supplement in Scotland
- Guidance on Effective Date for Land and Building Transaction Tax (LBTT)
- Guide to Land and Buildings Transaction Tax: Key Concepts Explained
- Guidance on LBTT for Acquiring or Disposing of Chargeable Interests
- Understanding the Effective Date in Land and Buildings Transaction Tax
- Guidance on LBTT Contracts, Conveyance, and Substantial Performance Rules
- LBTT Guidance on Contracts for Third-Party Land Conveyance Transactions
- LBTT Guidance on Options and Pre-emption Rights in Land Transactions
- Flowchart Guide: Determining LBTT Transaction Notification and Chargeability Steps
- Understanding Relevant Dates for LBTT Transactions and Returns in Scotland
- Guidance on Chargeable Consideration for Land and Buildings Transaction Tax
- Guidance on Debt as Consideration in Land and Buildings Transaction Tax (LBTT)
- Guidance on LBTT Chargeable Consideration for Construction and Improvement Works
- Guidance on LBTT for Contingent, Uncertain, or Unascertained
- LBTT Guidance on Market Value for Transactions with Connected Companies
- Guidance on Linked Transactions for Land and Buildings Transaction Tax Calculation
- Guide to Calculating Chargeable Consideration for Land and Buildings Transaction Tax
- Guidance on Non-Chargeable Consideration in Land Transactions for LBTT
- Guidance on Determining Market Value for Land and Buildings Transactions
- Guide to LBTT Exemptions and Reliefs for Land Transactions in Scotland
- Guide to Exempt Land Transactions Under LBTT and Related Regulations
- LBTT Guidance: Exemption for Land Transactions with No Chargeable Consideration
- Guidance on Land Transaction Tax Exemption for Divorce-Related Property Transfers
- Overview of LBTT Tax Reliefs and Guidance for Claiming in Scotland
- LBTT Relief for Property Traders Buying Homes from New Home Buyers
- LBTT Tax Relief for Property Traders Preventing Transaction Chain Breakdowns
- LBTT Relief Guidelines for Registered Social Landlords in Scotland
- LBTT Charities Relief: Tax Guidance for Charitable Land Transactions in Scotland
- Relief from LBTT for Local Authorities on Housing and Compulsory Purchases
- Guidance on Sub-Sale Development Relief for First Buyers in Land Transactions
- Guide to First-Time Buyer Relief for Land and Buildings Transaction Tax
- Guide to Green Freeports: Tax Relief, Legislation, and Designated Sites in Scotland
- Guide to LBTT Returns: Notifiable Transactions, Tax Payment, and Registration Rules
- Guidance on Notifiable Land Transactions and LBTT Return Requirements
- Guidance on LBTT Returns: Responsibilities, Deadlines, and Potential Penalties for Buyers
- Guidance on Amending Land and Buildings Transaction Tax (LBTT) Returns
- Guidance on Filing LBTT Returns for Later Linked Transactions
- Guidance on Deferring LBTT Payment for Contingent or Uncertain Consideration
- Guidance on LBTT Returns for Contingent or Uncertain Consideration Events
- Guidance on Further LBTT Return When Relief is Withdrawn
- Guidance on LBTT Tax Payment and Return for Non-Lease Land Transactions
- LBTT Guidance on Linked Transactions and Tax Return Requirements
- Guidance on Deferring LBTT Payment for Contingent or Uncertain Consideration
- Guidance on LBTT Returns for Contingent or Uncertain Consideration Events
- LBTT Guidance: Rules for Specific Transactions and Bodies, Including Companies and Trusts
- Guidance on LBTT for Land Exchanges and Chargeable Consideration Rules
- LBTT Guidance on Company and Unincorporated Association Representation and Authority
- Guidance on LBTT Rules for Companies in Liquidation or Administration
- LBTT Guidance on Taxation of Unit Trust Schemes and Their Treatment
- LBTT Guidance for Executors, Administrators, and Receivers in Representative Roles
- LBTT Guidance on Property Transactions for Industrial and Provident Societies
- Guide to Connected Persons Under Land and Buildings Transaction Tax Act
- Comprehensive Guide on Lease Transactions and Land Buildings Transaction Tax (LBTT)
- LBTT Lease Tax Rates and Bands Changes from February 2020 Explained
- Technical Guidance on Lease Transactions and Related Tax Considerations
- Scottish Lease Tax Changes and Transitional Arrangements Explained
- Guidance on LBTT transitional rules for pre-implementation leases in Scotland.
- LBTT Guidance: Rules and Transactions for Partnerships Under Chapter 7
- LBTT Guidance: Partnership Definitions, Continuity, and Treatment Rules
- LBTT Guidance: Partnership Property, Connected Persons, and Chargeable Interest Transfers Explained
- LBTT Guidance on Partnership Transactions, Representative Partners, and Liability Rules
- Guidance on LBTT for Transferring Chargeable Interest to Partnerships
- LBTT Guidance on Partnership Interest Transfer and Anti-Avoidance Rules
- Guidance on LBTT for Partnership Withdrawals After Chargeable Interest Transfer
- LBTT Guidance: Transferring Chargeable Interest from Partnership to Current or Former Partner
- Guidance on LBTT for Chargeable Interest Transfers Between Partnerships
- LBTT Guidance on Lease Transfers Involving Partnerships and Chargeable Interest Calculation
- LBTT Guidance on Taxation of Property Investment Partnerships and Transfers
- LBTT Guidance: Exemptions, Reliefs, and Notifications for Partnership Land Transactions
- LBTT Guidance on Trusts: Responsibilities and Tax Implications for Trustees and Beneficiaries
- Guidance on LBTT Implications for Bare Trusts and Beneficiaries in Scotland
- Guidance on LBTT for Settlement Trusts and Trustee Responsibilities
- Guide on Keeping and Preserving Records for LBTT Transactions
- LBTT Record Keeping Requirements for Notifiable and Non-Notifiable Land Transactions
- LBTT Record Keeping Duration and Penalties for Non-Compliance Guidance
- Guidance on Preserving LBTT Records in Various Formats for Compliance
- Technical Guidance on Lease Transactions for Land and Buildings Transaction Tax
- Guide on LBTT for Non-Residential Leases and Related Provisions
- Guidance on Substantial Performance and Effective Dates in Lease Transactions
- Guidance on Chargeable Consideration for Lease Transactions Under LBTT
- Understanding Non-Chargeable Considerations for LBTT: Tenant Obligations, Assignation,
- Guide to Calculating LBTT on Lease Transactions: Rent and Other Considerations
- Guidance on Notifiable Leases and LBTT Returns for Lease Transactions
- Three-Yearly LBTT Lease Review: Tax Changes, Returns, and Payment Guidelines
- Assignation of Lease: LBTT Return Requirements for Tenants and Assignees
- Guide on LBTT Returns for Lease Terminations and Partial Terminations
- Guidance on LBTT Rules for Connected Companies in Lease Transactions
- Understanding Lease Variations and Chargeable Events Under Scots Law
- Scottish Lease Tax Rates and Transitional Arrangements Explained
- Guidance on LBTT transitional rules for pre-implementation leases in Scotland.
- Guide on Claiming Multiple Dwellings Relief and Calculating Land and Buildings Transaction Tax
- Technical Guidance on Multiple Dwellings Relief for LBTT Transactions
- Guide to Calculating Multiple Dwellings Relief and Additional Dwelling Supplement
- Guide to Claiming Multiple Dwellings Relief on LBTT Returns
- Guide to Multiple Dwellings Relief: Key Terms, Transactions, and Definitions
- Technical Guidance on Residential and Non-Residential Property Transactions
- Guide to Residential Property Transactions and Land and Buildings Transaction Tax (LBTT)
- Guidance on Mixed Transactions for Land and Buildings Transaction Tax (LBTT)
- Guide on Land and Buildings Transaction Tax for Non-Residential Properties
- Guide to Legislation for Residential and Non-Residential Transactions in Scotland
- Guidance on Submitting and Amending Residential/Non-Residential LBTT Returns and Payments
- LBTT Worked Examples Complementing Legislation Guidance with Reference Numbers
- Revenue Scotland Updates on LBTT Changes and Additional Dwelling Supplement Rates
- Guide to Lease Transactions and LBTT Rates in Scotland
- Guide to Lease Transactions and Returns for Land and Buildings Transaction Tax
- Guide to Submitting LBTT Lease Returns and Reviews for Tenants and Agents
- Guidance on LBTT for Partitioning or Dividing Chargeable Land Interests
- Guidance on LBTT Exemptions When Conditions Are Partially Unmet
- LBTT Guidance: Indemnity by Buyer Not Chargeable Consideration in Land Transactions
- Guidance on LBTT for Buyers with Inheritance Tax Liabilities in Land Transactions
- LBTT Guidance: Buyer Capital Gains Tax Liability in Land Transactions
- LBTT Guidance on Transactions Involving Public or Educational Bodies in Scotland
- Guidance on LBTT Annuities and Chargeable Consideration in Land Transactions
- Guidance on LBTT Exemptions for Crown-Associated Chargeable Interest Acquisitions
- Comprehensive Guide to Lease Transactions and Land Buildings Transaction Tax (LBTT)
- Guidance on LBTT Exemption for Civil Partnership Dissolution Property Transactions
- Guidance on LBTT Exemption for Property Assent by Personal Representatives
- Guidance on LBTT Exemption for Changing Will Beneficiary Without Compensation
- Guidance on Relief for Alternative Finance Bonds with Asset Substitution Rules
- LBTT Guidance: No Relief for Bonds When Holder Gains Asset Control
- LBTT Guidance on Tax Relief for Alternative Property Finance with Lease Arrangements
- LBTT Guidance on Tax Relief for Alternative Property Finance with Common Ownership
- LBTT Tax Relief for Property Transactions with Financial Institutions Explained
- Guidance on Withdrawal of Group Relief for Land and Buildings Transaction Tax
- Guidance on LBTT Group Relief Non-Withdrawal in Specific Scenarios
- Guidance on Recovering LBTT Group Relief When Withdrawn or Partially Withdrawn
- Guidance on LBTT Sale and Leaseback Relief Conditions and Claim Process
- LBTT Part Exchange Relief Guide for House Building Company Transactions
- Guide on LBTT Tax Relief for Alternative Property Finance Arrangements
- Guidance on LBTT Relief for Alternative Finance Investment Bonds in Scotland
- Guidance on LBTT Tax Relief for Crofting Community Right to Buy
- LBTT Group Relief Guidance for Intra-Group Land Transactions Between Companies
- LBTT Guidance on Reconstruction and Acquisition Relief, Withdrawal and Recovery
- LBTT Tax Relief for Transfer to Limited Liability Partnership Upon Incorporation
- Guidance on LBTT Tax Relief for Land Transactions Involving Friendly Societies
- Guidance on LBTT Tax Relief for Building Societies’ Land Transactions
- LBTT Tax Relief Guidance for Developers Complying with Planning Obligations in Scotland
- Guidance on LBTT Tax Relief for Public Bodies in Statutory Reorganisation
- LBTT Relief for Land Transactions Involving Visiting Forces in Scotland
- Guidance on LBTT Relief for Property Accepted in Satisfaction of Tax
- Guidance on Tax Relief for Land Transactions Involving Scottish Lighthouses
- Guidance on LBTT Tax Relief for Diplomatic and Consular Premises
- LBTT Tax Relief Guidance for Sovereign Bodies and International Organisations Transactions
- LBTT Tax Relief for OEICs and Unit Trust Conversions in Scotland
- Guidance on LBTT Reconstruction Relief for Company Acquisitions and Conditions
- Guidance on LBTT Acquisition Relief for Company Land Transfers
- Guidance on Withdrawal of Reconstruction or Acquisition Relief Under LBTT Rules
- Guidance on Recovering Withdrawn LBTT Reconstruction or Acquisition Relief
- Understanding Effective Dates for Lease Transactions: LBTT6002 Example and Guidance
- Guidance on LBTT transitional rules for pre-implementation leases in Scotland.
- Guide on LBTT Returns for Lease Assignation and Tenant Responsibilities
- Guidance on Notifiable Lease Transactions and LBTT Return Requirements
- Comprehensive Guide on Lease Transactions and Land Buildings Transaction Tax (LBTT)
- Guide to Three-Yearly LBTT Lease Review and Tax Adjustments in Scotland
- Guidance on Deferring LBTT Payment and Application Process Updated
- Guide on Deferring LBTT Payment: Application Content and Recent Updates
- Guidance on Deferring LBTT Payment Updated; Refer to Section LBTT4016
- Guidance on LBTT Payment Deferral Application Refusal and Feedback Collection
- Guidance on LBTT Returns for Later Linked Transactions and Penalties
- LBTT Tax Payment Responsibilities for Buyers, Partners, and Trustees Explained
- LBTT Return Required Before Title Registration in Scotland: Guidance and Procedures
- Guidance on Satisfactory LBTT Tax Payment Arrangements with Revenue Scotland
- Guide on LBTT for Non-Residential Property Transactions and Rates
- Paper LBTT Forms: Manual Returns and Feedback Options Available Online
- Guidance on Requesting Paper LBTT Return Forms from Revenue Scotland
- Guide to Registering and Managing LBTT User Accounts for Organisations
- Account Administrator Responsibilities and Role in SETS Management
- Guide to Adding Users and Managing Permissions on SETS Platform
- Register Your Organisation to Submit Land and Buildings Transaction Tax Online
- Guide to Land and Buildings Transaction Tax for Residential Properties in the UK
- Guide to Residential Property Transactions and Land and Buildings Transaction Tax (LBTT)
- Guidance on Mixed Transactions: Residential and Non-Residential Land and Buildings Tax (LBTT
- Guide on Non-Residential Transactions and LBTT Calculations in Scotland
- Guidance on Legislation for Residential and Non-Residential Transactions in Scotland
- Guidance on Submitting and Amending Residential/Non-Residential LBTT Returns
- Guidance on Revenue Scotland’s Correction of Claims for Obvious Errors or Omissions
- Guidance on Appealing Upper Tribunal Decisions to the Court of Session
- Revenue Scotland’s Guide to Amending Tax Returns During Enquiries
- Guidance on Revenue Scotland Determinations for Late Tax Returns and Associated Penalties
- Guidance on Revenue Scotland’s Assessment Powers and Conditions for Tax Assessments
- Revenue Scotland’s Power to Correct Tax Returns for Obvious Errors
- Overview of RSTPA Information Notices and Guidance for Tax Compliance
- Guidance on Information Notices: Requirements, Timeframes, and Rights for Tax Checks
- Guidance on Taxpayer Information Notices and Tribunal Approval Process
- Guidance on Third Party Information Notices for Tax Position Checks
- Guidance on Issuing Identity Unknown Notices for Tax Compliance Checks
- Guidance on Issuing Identification Notices for Unknown Taxpayer Information
- Guidance on Tribunal Approval for Taxpayer and Third Party Notices
- Guidance on Restrictions for RSTPA Information Notices and Document Requirements
- Guidance on Complying with RSTPA Information Notices and Associated Penalties
- Guidance on Penalties for Concealing, Destroying or Disposing of Required Documents
- Overview of Revenue Scotland’s Inspection Powers and Related Guidance
- Guidance on Inspecting Business Premises for Devolved Tax Compliance
- Guidance on Inspecting Business Premises of Involved Third Parties for Tax Compliance
- Guidance on Announced and Unannounced Business Premises Inspections
- Revenue Scotland’s Enhanced Powers for Business Premises Inspections Guidance
- Guidance on Home-Based Business Inspections and Use of Premises Regulations
- Guidance on Premises Inspection for Valuation and Tax Compliance
- Guidance on Tribunal Approval for Business Premises Inspection Applications
- Guidance on Rights and Penalties for Obstructing Inspections Under RSTPA
- Revenue Scotland’s Powers for Information and Document Handling During Inspections
- Overview of RSTPA Guidance on General Meanings and Definitions
- Guidance on Understanding ‘Tax Position’ in Relation to Devolved Taxes
- Guidance on Statutory Records Under RSTPA 2014 Regulations
- Guidance on Definition of ‘Provide Information’ in Tax Notices Context
- Guidance on Producing Documents for Information Notices and Copying Rights
- Guidance on the Meaning of ‘Enter’ for Inspection Purposes Under RSTPA
- Understanding the Meaning of ‘Inspect’ in RSTPA Guidance
- Guidance on Definitions of ‘Premises’ and ‘Business Premises’ Including Transport
- Guidance on Defining ‘Carrying on a Business’ for Inspection Purposes
- Understanding Business Assets: Definition and Guidance from RSTPA 2014 Sections 141-
- Guidance on Definition and Handling of Business Documents in RSTPA Context
- Guidance on Revenue Scotland’s Discretionary Powers for Penalty Reductions and Excuses
- Revenue Scotland Interest on Tax Repayments and Penalties Guidance
- Revenue Scotland’s Settlement and Litigation Principles for Tax Dispute Resolution Guidance
