Guide to Submitting and Managing LBTT Returns Online Using the Portal

Using Revenue Scotland’s online portal for an LBTT return

Revenue Scotland’s online portal is used for more than just a standard LBTT return on a property purchase. It can also be needed for later changes affecting tax, linked transactions and several lease-related events. Draft returns can be saved, edited or deleted before submission, but once submitted they are subject to formal amendment rules, and only limited cases can be asked to be disregarded.

• LBTT returns may be required for the original transaction, later changes to consideration, withdrawal of relief, linked transactions and a range of lease events.
• Before starting a return, you should identify the correct type of LBTT return, as a standard purchase return is only one possibility.
• In the portal, returns are created from the dashboard, sections can usually be completed in any order, and some sections only appear once relevant earlier details have been entered.
• Draft returns can be reopened, changed, downloaded as PDFs or deleted, but a deleted draft cannot be restored.
• Submitted returns usually cannot simply be removed; they may generally be amended only within 12 months of filing, subject to limited exceptions.
• A submitted return may be disregarded only in specific cases, such as a duplicate filing or a return made for a non-notifiable transaction, and supporting evidence must be sent to Revenue Scotland in writing.

Scroll down for the full analysis.

Using Revenue Scotland’s online portal for an LBTT return

This page explains what Revenue Scotland’s online LBTT return system is for, when an LBTT return may be required, and how the portal works in practice for creating, saving, editing, submitting, amending and reviewing returns. It is mainly procedural guidance, but it matters because filing the wrong type of return, missing a later return obligation, or assuming a submitted return can simply be deleted can all cause problems.

What this rule is about

LBTT is not dealt with through a single one-off return in every case. The source material explains that there are several different statutory situations in which a return may be required under the Land and Buildings Transaction Tax (Scotland) Act 2013.

The online portal is therefore not just for a standard purchase return. It is also used for certain later events, especially where the tax position changes after the original transaction, and for a range of lease-related returns.

The practical point is simple: before starting a return, you need to identify what kind of LBTT return is actually required. A standard property purchase is only one possibility.

What the official source says

The official material identifies nine situations in which an LBTT return may be required:

• a return under section 29 for a standard notifiable transaction, such as a house purchase, and where relevant the Additional Dwelling Supplement
• a return under section 31 where a contingency ends or the consideration later becomes known
• a further return under section 33 where a relief is withdrawn
• a return or further return under section 34 because of later linked transactions
• a lease review return under paragraph 10 of schedule 19 at the three-year review point
• a return under paragraph 11 of schedule 19 on assignation or termination of a lease
• a return under paragraph 20 of schedule 19 where a lease continues after a fixed term
• a return under paragraph 22 of schedule 19 for leases of indefinite term
• a return under paragraph 30 of schedule 19 where rent increases or the lease term is extended

The source also explains how the online system works:

• you create a new return from the dashboard
• for a conveyance or transfer, you select the “Conveyance or transfer” option
• agent contact details are pre-populated from sign-up information, but can be updated
• the rest of the return is divided into sections that can be completed in any order
• the ADS section only appears if ADS is selected in the property section
• the calculation section becomes editable after the transaction section has been completed

The source then deals with draft returns. A draft can be saved after completing any section. Saved drafts can be reopened from the dashboard, downloaded as a PDF, edited, or deleted. A deleted draft cannot be restored.

Once a return has been submitted, the position changes. Subject to limited exceptions, a submitted LBTT return can be amended up to 12 months after the filing date. After that, no amendment can be made. The source points readers to separate guidance on amendments and the exceptions.

The source also says agents can no longer “void” a submitted return themselves. Instead, they may ask Revenue Scotland to disregard a return, but only in specified circumstances. The examples given are:

• the transaction was non-notifiable and a return was submitted by mistake
• a duplicate return was submitted in error

Revenue Scotland must be satisfied that the case falls within the permitted circumstances. Requests must be made in writing by email, with supporting information and documents.

Finally, the source explains that draft and submitted returns can be downloaded as PDFs for review. But a print-out of an online return is not accepted as a paper submission. If a paper LBTT return is needed, the separate official paper form must be used. The source also notes that the tax return acknowledgement is only available to print at the point of submission. It cannot later be viewed again through the system.

What this means in practice

The main practical lesson is that “LBTT return” can mean different things at different stages of a transaction.

For a straightforward purchase, the return is usually the initial notifiable transaction return. But that may not be the end of the compliance position. If the price was contingent, if linked transactions arise later, if relief is later lost, or if the transaction is a lease, a further return may be required even though an earlier return has already been filed.

For portal users, there are also some basic operational points:

• a draft return is only a working copy until it is submitted
• drafts can be changed freely before submission
• once submitted, the return is no longer something you simply edit informally; amendments are governed by statutory rules and time limits
• a mistaken submitted return is not automatically removable; “disregard” is a separate process and only applies in limited cases

This matters for conveyancers and agents because an error made before submission is usually much easier to fix than one discovered afterwards.

It also matters for record-keeping. Since the acknowledgement cannot later be retrieved, the user needs to print it at the time of submission if they may need it later.

How to analyse it

A sensible way to approach the portal and the filing obligation is to ask the following questions.

First, what is the legal event that triggers the return?

• Is this the original land transaction?
• Is it a later event affecting tax already reported, such as ascertainment of consideration, withdrawal of relief, or linked transactions?
• Is it a lease event, such as a three-year review, assignation, termination, continuation, extension, or rent increase?

Second, is the transaction actually notifiable?

• If it was non-notifiable from the outset, a return may not have been required at all.
• If a return was submitted for a non-notifiable transaction, that may be a case where a disregard request is relevant.

Third, are you still dealing with a draft, or has the return already been filed?

• If it is still a draft, you can continue editing it or save it again.
• If it has been submitted, you need to consider whether the issue is dealt with by amendment rules or by a disregard request.

Fourth, are you within the amendment time limit?

• The source says that, subject to exceptions, amendments can be made up to 12 months after the filing date.
• After that, amendment is not available.

Fifth, do you have the supporting documents needed?

• For a disregard request, Revenue Scotland expects evidence, for example to show that the transaction was non-notifiable or that one of two returns is a duplicate.

Sixth, have you kept the records you need?

• Download or print draft and submitted returns where needed.
• Print the submission acknowledgement at the time of filing if you may need proof of submission.

Example

A solicitor starts an online LBTT return for a standard residential purchase. Before submission, they realise the buyer details are wrong. Because the return is still a draft, they can reopen it from the dashboard, correct the details, save it again, and submit the corrected version.

Now take a different case. The solicitor has already submitted two returns for the same transaction by mistake. This is no longer a draft-stage problem. The return cannot simply be deleted from the dashboard. Instead, the agent may ask Revenue Scotland to disregard the duplicate return, identifying which return reference should remain in place and providing any supporting evidence required.

Why this can be difficult in practice

The source material is mainly procedural, but there are still some points that can cause confusion.

One difficulty is that people often treat every LBTT filing as if it were the original transaction return. The legislation does not work that way. Several later events can create their own return obligation.

Another difficulty is the distinction between amending a submitted return and asking for a return to be disregarded. These are not the same thing. An amendment changes a valid submitted return within the statutory framework. A disregard request is for limited cases where the return should not stand at all, such as a non-notifiable transaction reported in error or a duplicate filing.

Lease transactions are also especially easy to mishandle because compliance may continue after the original lease return. The source flags several separate lease-related return obligations, and those need to be monitored over time.

Finally, the source refers to “a small number of exceptions” to the normal amendment rule, but does not set them out in full on this page. That means this page should not be read as a complete statement of all amendment rules.

Key takeaways

• An LBTT return may be required not only for the original transaction, but also for later events such as contingent consideration, linked transactions, withdrawal of relief and various lease changes.
• Draft returns can be edited, saved, downloaded and deleted, but once submitted the return is governed by amendment rules and cannot simply be removed from the system.
• A request to disregard a submitted return is only available in limited circumstances, such as a non-notifiable transaction reported by mistake or a duplicate return.

This page was last updated on 24 March 2026

Useful article? You may find it helpful to read the original guidance here: Guide to Submitting and Managing LBTT Returns Online Using the Portal

View all LBTT Guidance Pages Here