Online LBTT sign up now live

Land and Buildings Transaction Tax (LBTT) will replace Stamp Duty Land Tax (SDLT) in Scotland from 1 April 2015. All firms intending on submitting online LBTT returns will require to sign up to use Revenue Scotland’s Online LBTT Portal. Revenue Scotland is the new Scottish tax authority and is responsible for the administration of LBTT and Scottish Landfill Tax. From today, Monday 16 February, firms are able to sign up to the portal. 

The sign up page can be accessed here 

Firms currently registered as an e-Services user with Registers of Scotland (with LRA permissions for ARTL), will be able to instantly sign up for the online portal utilising those credentials. For firms that do not have a Registers of Scotland e-services account, but are a registered organisation at Companies House in the UK, the sign up process will include an activation code being sent through the post, and will take around 5 days.

There is also an option for users that do not have a Registers of Scotland e-services account and are not a registered organisation at Companies House. This process takes up to 10 business days. Therefore, it is highly recommended that firms take the opportunity to sign up now. This will also provide an opportunity to get familiar with the online system prior to 1 April.  

Revenue Scotland has published guidance  that further explains the sign up process, and the LBTT legislation guidance for taxpayers and agents. The LBTT transitional guidance has also now been published. 

The Revenue Scotland telephone support desk also went live today. The number is 03000 200 310.