Guidance on Requesting Paper LBTT Return Forms from Revenue Scotland

When a Paper LBTT Return Can Be Used

Revenue Scotland usually requires LBTT returns to be filed online. Paper forms are only available in limited cases, mainly where an individual is acting without a solicitor or conveyancer and needs to file a conveyance return or a first-time lease return. Organisations and tax professionals must file online through SETS.

• Unrepresented individual taxpayers can use Revenue Scotland’s online service for lease reviews and ADS repayment claims without registering.
• If an unrepresented taxpayer needs to file a conveyance return or a first-time lease return, they can email the LBTT team to request a paper form.
• Organisations, solicitors, conveyancers and other tax professionals must submit all LBTT returns online using SETS.
• Since 1 May 2020, Revenue Scotland has not accepted paper forms or cheques by post from organisations or professional users.
• The correct filing route depends on both who is filing and what type of LBTT return or claim is being made.
• As Revenue Scotland says some online options are not available “currently”, it is sensible to check the latest process before filing.

Scroll down for the full analysis.

When you can use a paper LBTT return form

This page explains when Revenue Scotland will accept a paper Land and Buildings Transaction Tax return, and when you must file online instead. The main point is that paper filing is now very limited. Whether you can ask for a paper form depends largely on who you are and what type of LBTT return 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, or SETS. But some people do not act through a solicitor or conveyancer, and not every type of return is available to them through the public online service.

The official guidance deals with that gap. It tells you when an individual taxpayer without professional representation can ask Revenue Scotland for a paper form, and it also makes clear that organisations and tax professionals must file online.

What the official source says

Revenue Scotland says that taxpayers without a solicitor or conveyancer can use its online services for two specific tasks:

• submitting lease reviews online
• submitting Additional Dwelling Supplement repayment claims online

For those two services, the guidance says 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
• submit a first-time lease return

In those cases, the taxpayer can contact the LBTT team by email and ask for a paper form. Revenue Scotland says it will provide the correct form and guidance on how to complete 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 from those users.

The guidance also says that, to submit returns online through SETS, registration is required.

What this means in practice

The practical question is not simply, “Can LBTT ever be filed on paper?” It is narrower than that.

If you are an individual taxpayer dealing with your own transaction and you do not have a solicitor or conveyancer, a paper return may still be available for a conveyance return or a first lease return, because Revenue Scotland does not offer those filings through the public online route for unrepresented taxpayers.

By contrast, if you are filing a lease review or an ADS repayment claim as an unrepresented taxpayer, Revenue Scotland expects you to use the relevant online service instead of asking for a paper form.

If you are an organisation or a tax professional, the guidance is stricter. You must use SETS for LBTT returns. The source expressly says paper forms and cheques sent by post are no longer accepted.

This matters because using the wrong route could delay filing. In LBTT, delays can have consequences for transaction completion, registration and compliance. Even though this page is mainly about filing method, the filing route can affect whether the return is processed in time.

How to analyse it

A sensible way to work out what to do is to ask these questions in order:

• Are you acting for yourself, or are you an organisation, solicitor, conveyancer or tax professional?
• What type of LBTT matter are you dealing with: a conveyance return, a first-time lease return, a lease review, or an ADS repayment claim?
• Does Revenue Scotland provide a public online route for that type of filing if you are unrepresented?
• If online filing is required, are you expected to use SETS and register for it?
• If no public online route exists for your situation, have you contacted the LBTT team to request the correct paper form?

Using that framework, the guidance points to the following broad outcomes:

• Unrepresented taxpayer plus lease review: use the online service.
• Unrepresented taxpayer plus ADS repayment claim: use the online service.
• Unrepresented taxpayer plus conveyance return: request a paper form from Revenue Scotland.
• Unrepresented taxpayer plus first-time lease return: request a paper form from Revenue Scotland.
• Organisation or tax professional filing LBTT returns: file online through SETS.

Example

Illustration: A buyer in Scotland is handling their own property purchase without a solicitor. They need to submit an LBTT return for the acquisition itself. According to the guidance, Revenue Scotland does not currently offer an online service for an unrepresented taxpayer to submit that kind of conveyance return. The buyer should therefore contact the LBTT team by email and ask for a paper return form.

By contrast, if the same person later needed to submit an ADS repayment claim, the guidance says that claim can be made through Revenue Scotland’s online service without registering in the system.

Why this can be difficult in practice

The difficulty is that the filing method depends on both the identity of the filer and the type of return. People often focus only on the transaction type and miss the separate question of whether they are filing as an unrepresented taxpayer or as a professional user.

Another possible source of confusion is that the page distinguishes between LBTT returns and ADS repayment claims. An ADS repayment claim is not described here in the same way as a standard LBTT return, and the online route for that claim is specifically mentioned for taxpayers without a solicitor or conveyancer.

There is also a practical distinction between access to a public online service and access to SETS. The guidance says some unrepresented taxpayers can use specified online services without registration, but organisations and tax professionals must use SETS and be registered. That means “online filing” does not always mean the same process for every user.

Finally, the source says Revenue Scotland does not “currently” provide an online service for certain filings by unrepresented taxpayers. That wording suggests the position is administrative and could change, so it is sensible to check the current Revenue Scotland process if you are relying on this route.

Key takeaways

• Paper LBTT return forms are mainly relevant for taxpayers without a solicitor or conveyancer who need to file a conveyance return or a first-time lease return.
• Unrepresented taxpayers can use Revenue Scotland’s online services for lease reviews and ADS repayment claims, without needing to register.
• Organisations and tax professionals must submit LBTT returns online through SETS, and paper forms and cheques sent 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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