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Revenue Scotland arrangements for Covid-19

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Revenue Scotland has created a new web page with information on changes being made to mitigate the impact of Covid-19 on its operations. The Scottish electronic tax system (SETS) continues to operate as normal, but paper returns and cheque payments will be affected.

Any cheques received by Revenue Scotland on or after 24 March will be subject to a delay in processing. For transactions taking place on or after 26 March, agents are encouraged to submit online returns, with payment by BACS or direct debit.

LBTT paper returns, including three-year lease reviews, cannot currently be processed and those received in the week commencing 23 March will be subject to a delay in processing.

Revenue Scotland intends to advise taxpayers shortly of a revised process for repayment claims in respect of additional dwelling supplement.

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