Revenue Scotland: COVID-19 operational changes
Revenue Scotland is making some operational changes in response to the COVID-19 pandemic and subsequent government guidance.
Temporary measures are being introduced in order to protect the health and wellbeing of Revenue Scotland staff. These changes align with government guidance of working from home, minimising non-essential travel and social distancing. All changes will be kept under review in the coming weeks and months.
A dedicated COVID-19 page on the Revenue Scotland website provides updates, including further information on the operational changes that will come into effect from 1 May.
Revenue Scotland is aware of the impact that the restrictions put in place in response to the coronavirus pandemic has had an impact on taxpayers. We continue to engage with Scottish Government officials as they work with Ministers to consider a range of matters relating to the devolved taxes during the COVID-19 pandemic.
Temporary changes
All LBTT returns (conveyance, lease, or lease review) made from 1 May must be submitted online, using the Scottish Electronic Tax System (SETS). Paper forms, submitted by post can no longer be accepted.
In order to submit tax returns to Revenue Scotland online, firms must be registered for the SETS system. Revenue Scotland will this week commence an exercise of reaching out to firms currently submitting paper returns to advise of this necessary change and to offer support and assistance in getting firms operational on SETS.
Taxpayers making a lease review return should continue using the current online process. There will be a replacement online form to be completed and submitted by email for all joint tenant buyer transactions.
Similarly, from 1 May, Revenue Scotland will no longer be in a position to accept payments made by cheque. Payments must be made by BACS, or where available, Direct Debit.
ADS repayment claims being progressed by agents on behalf of taxpayers should continue to be made in the usual manner through the SETS system. For taxpayers making the repayment claim for themselves, an online form is being rolled out to replace the current paper form.
At present, the telephone Support Desk is unavailable, and agents with a query are required to use the secure messaging system in SETS, or in the event of being unable to get access to the system, can email LBTT@revenue.scot for LBTT enquiries, or SLfT@revenue.scot for queries relating to Scottish Landfill Tax.
We would like to extend our best wishes to ICAS Members and our wider service users during this difficult time, and will continue to provide regular updates on our service in the weeks and months ahead.