Guidance on Requesting Paper LBTT Return Forms from Revenue Scotland

When a paper LBTT return form can be used

Revenue Scotland now allows paper LBTT return forms only in very limited cases. Most LBTT submissions must be made online, and whether paper is available depends on who is filing and the type of return or claim involved.

• Individuals acting without a solicitor or conveyancer may ask for a paper form only for a conveyance return or a first lease return.
• Unrepresented taxpayers can submit lease reviews and ADS repayment claims online without registering for the system.
• To get a paper form, the taxpayer must email Revenue Scotland’s LBTT team, which will provide the correct form and guidance.
• Organisations and tax professionals must file all LBTT returns online through the Scottish Electronic Tax System (SETS).
• Since 1 May 2020, paper returns and cheques sent by post are not accepted from organisations or professional agents.
• Using the wrong filing method may cause delays, so it is important to check both the filer’s status and the type of LBTT submission.

Scroll down for the full analysis.

When you can use a paper LBTT return form

This page explains when Revenue Scotland will issue a paper Land and Buildings Transaction Tax (LBTT) return form, and when returns must be made online instead. The key point is that paper filing is now very limited. Whether you can use paper depends mainly on who you are and what type of LBTT submission you need to make.

What this rule is about

LBTT returns are usually submitted through Revenue Scotland’s online system, known as the Scottish Electronic Tax System (SETS). But some people dealing with LBTT do not use a solicitor or conveyancer, and not every type of submission is available to them online.

The source material is dealing with that practical gap. It explains:

• which taxpayers can still ask for a paper return form,
• which submissions can be made online without professional representation, and
• that organisations and tax professionals must file online rather than by paper.

What the official source says

Revenue Scotland says that taxpayers who do not have a solicitor or conveyancer can use online services for:

• lease reviews, and
• Additional Dwelling Supplement (ADS) repayment claims.

For those two types of submission, the taxpayer does not need to register in the system.

However, Revenue Scotland says it does not currently provide an online service for unrepresented taxpayers who need to:

• submit a conveyance return, or
• submit a first-time lease return.

In those cases, the taxpayer can email the LBTT team and request a paper form. Revenue Scotland says it will provide the correct form and guidance for completing the return.

The position is different for organisations and tax professionals. From 1 May 2020, all LBTT returns, including conveyance returns, lease returns and lease review returns, must be submitted online using SETS. Revenue Scotland says paper forms and cheques sent by post can no longer be accepted for those filers.

To submit returns online through SETS, registration is required.

What this means in practice

The practical question is not simply “Is there a paper form?” It is “Am I in the small category of people who can still ask for one?”

If you are an individual taxpayer handling your own LBTT matter without a solicitor or conveyancer, a paper form may still be available, but only for certain return types. On the source material provided, that is limited to:

• a conveyance return, or
• a first lease return.

If instead you are filing a lease review or an ADS repayment claim, Revenue Scotland expects you to use the online service made available for those submissions. The page specifically says that you do not have to register in the system to use those online routes.

If you are an organisation or a tax professional, the source material is clear that LBTT returns must be submitted online through SETS. A paper return sent by post is not accepted.

This matters because using the wrong route may delay the filing process. In LBTT, delays can create practical problems with compliance and, depending on the wider legal context, may affect registration and completion timetables. The source page does not set out filing deadlines, but it is plainly aimed at helping people use the correct filing method from the outset.

How to analyse it

A sensible way to work out the correct filing route is to ask these questions in order:

• Are you the taxpayer personally, or are you acting as a solicitor, conveyancer, organisation or tax professional?
• What exactly are you trying to submit: a conveyance return, a first lease return, a lease review, or an ADS repayment claim?
• If you are an unrepresented taxpayer, is there an online route for that specific submission?
• If there is no online route for your type of submission, have you asked Revenue Scotland for the correct paper form by email?
• If you are a professional or organisation, are you registered for SETS so that you can file online?

That framework reflects the structure of the official material. The filing method turns on both the identity of the filer and the type of LBTT submission.

Example

Illustration: A buyer in Scotland is dealing with their own property purchase and does not have a solicitor or conveyancer. They need to submit an LBTT return for the purchase itself. On the source material, Revenue Scotland does not provide an online service for that unrepresented taxpayer to submit a conveyance return. The buyer should email the LBTT team and ask for a paper form.

By contrast, if that same person later needs to submit an ADS repayment claim, the source material says there is an online service for that and the person does not need to register in the system to use it.

Why this can be difficult in practice

The main difficulty is that the filing route depends on a combination of status and transaction type. People often assume that all LBTT matters can either be done online or all be done on paper. The source material shows that neither assumption is right.

Another source of confusion is that “taxpayer without a solicitor or conveyancer” is treated differently from “organisation and tax professional”. The page does not set out every edge case, such as mixed situations where someone has some professional involvement but is not using a conveyancer for the actual filing. In practice, the safest reading of the source is that professionals and organisations must use SETS, while paper forms are a limited exception for unrepresented individual taxpayers dealing with return types for which no online route is provided.

The source material also distinguishes between returns and claims. An ADS repayment claim is not treated in the same way as a conveyance return. That distinction matters when deciding whether paper is available.

Key takeaways

• Paper LBTT return forms are only available in limited cases, mainly for taxpayers without a solicitor or conveyancer who need to submit a conveyance return or first-time lease return.
• Unrepresented taxpayers can submit lease reviews and ADS repayment claims online without registering in the system.
• Organisations and tax professionals must submit LBTT returns online through SETS; paper forms and cheques by post are not accepted.

This page was last updated on 24 March 2026

Useful article? You may find it helpful to read the original guidance here: Guidance on Requesting Paper LBTT Return Forms from Revenue Scotland

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