Guide to Registering and Managing LBTT User Accounts for Organisations

LBTT online filing on SETS: organisation registration and user access

To submit LBTT returns online, an organisation must be properly registered on Revenue Scotland’s SETS system and have suitable user access in place. The main point is administrative rather than about calculating tax: a named account administrator should control who can use the system and what permissions each user has, so returns can be filed on time and access is managed safely.

• Organisations such as firms, agents and solicitors must register on SETS before they can submit LBTT returns online.
• An account administrator within the organisation is responsible for managing access and user permissions.
• Users should be given their own access through SETS, with permission levels matched to their role rather than using shared logins.
• Poor setup can cause practical problems, including delays to time-sensitive LBTT filings and weak internal controls.
• Organisations should review access regularly, especially when staff join, leave or change roles.

Scroll down for the full analysis.

LBTT online accounts: registering an organisation and managing users on SETS

This page explains the Revenue Scotland material about registering to submit Land and Buildings Transaction Tax (LBTT) online and managing user accounts on SETS. The source material is mainly a signposting page, so the key practical point is simple: if an agent, solicitor or organisation needs to file LBTT returns online, it must use the relevant SETS registration and user-management processes, and there is a specific account administrator role responsible for access and permissions.

What this rule is about

LBTT returns are submitted through Revenue Scotland’s online system, SETS. In practice, organisations do not just need a tax rule about LBTT itself. They also need a workable account structure so the right people can access the system, file returns and manage permissions safely.

The official material here is about that administrative framework. It covers three linked topics:

• how an organisation registers to submit LBTT online
• the role and responsibilities of the account administrator
• how to add users and manage permissions within SETS

This is not a page about calculating LBTT. It is about who can access the online service and how an organisation controls that access.

What the official source says

The source page directs readers to three separate Revenue Scotland pages:

• Register your organisation to submit LBTT online
• Account administrator role and responsibilities
• Add new users and manage user permissions on SETS

Taken together, those pages indicate that:

• an organisation must register if it wants to submit LBTT online
• there is an account administrator role within the organisation
• user accounts and permissions can be added and managed through SETS

The source material is administrative rather than interpretative. It does not set out a substantive tax test. Instead, it identifies the official routes for setting up and controlling online access to LBTT filing functions.

What this means in practice

If your firm or organisation deals with LBTT returns, the practical starting point is not just having the transaction details. You also need the organisation to be correctly set up on SETS.

In practice, this usually means:

• the organisation must have its own registration in place before online filing can happen properly
• someone within the organisation must hold the account administrator role
• that person, or those with the necessary authority, must create or manage access for other users
• permissions need to match what each user is actually supposed to do

This matters because LBTT filing is often time-sensitive. If the organisation has not registered, or if the relevant staff member does not have the right permissions, a return may be delayed for administrative reasons rather than tax reasons.

It also matters for governance. A law firm or tax practice may have several people involved in a transaction, but not all of them should necessarily have the same level of access. The account structure needs to reflect that.

How to analyse it

When looking at this part of the Revenue Scotland system, a sensible approach is to ask the following questions.

• Is the organisation already registered to submit LBTT online through SETS?
• If it is registered, who is the account administrator?
• Does that person understand their responsibilities for access and user control?
• Which staff actually need access to LBTT functions?
• What level of permission does each user need?
• Is there a process for updating access when staff join, leave or change roles?

This is an administrative issue, but it has legal and practical consequences. An organisation that cannot access the system properly may struggle to meet filing obligations on time. Equally, an organisation that gives overly broad access may create internal control problems.

The source material also suggests that Revenue Scotland expects organisations to manage user access deliberately, rather than treating the online account as a shared or informal login arrangement.

Example

A Scottish solicitors’ firm handles residential conveyancing and needs to submit LBTT returns online. The firm registers the organisation on SETS. One senior staff member becomes the account administrator. That person then adds other users, such as fee earners or support staff, and assigns permissions according to their roles. If a new employee joins the property team, the firm does not simply share an existing login. Instead, it adds a new user through SETS and manages that person’s permissions properly.

Why this can be difficult in practice

The source page itself is only a navigation page, so it does not spell out the full detail of the registration steps, the exact powers of the account administrator, or the different permission levels available. That means readers may know that these functions exist without yet knowing precisely how they work.

There can also be practical difficulty where:

• the original account administrator has left the organisation
• more than one team needs access but with different levels of authority
• the organisation has grown and its original account setup is no longer suitable
• an urgent LBTT filing is needed but user access has not been set up in advance

Another point is that online account administration is separate from the substantive LBTT analysis. A user may have access to submit a return, but that does not answer whether the return is legally correct. The account system controls access, not the tax treatment of the transaction.

Key takeaways

• Revenue Scotland’s material shows that LBTT online filing through SETS depends on proper organisational registration and user management.
• The account administrator role is central to controlling access and permissions within the organisation.
• For firms and organisations dealing with LBTT, account setup is an important operational issue because filing can be delayed if registration or permissions are not in place.

This page was last updated on 24 March 2026

Useful article? You may find it helpful to read the original guidance here: Guide to Registering and Managing LBTT User Accounts for Organisations

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