Business tax – guidance

Stamp Duty Land Tax: Scottish transactions

Land transactions in Scotland before and after 1 April 2015 - how to get an urgent Stamp Duty Land Tax certificate.

Transactions on or after 1 April 2015

You’ll pay Land and Buildings Transaction Tax(LBTT) on land transactions in Scotland from 1 April 2015.

You won’t pay Stamp Duty Land Tax (SDLT) or send HM Revenue and Customs (HMRC) a return for these transactions.

You may need to pay SDLT, not LBTT, if you exchanged formal letters (missives) before 1 May 2012, but the effective date was on or after 1 April 2015.

For more detail about SDLT and LBTT read the Transitional guidance.

Transactions before 1 April 2015

You pay SDLT on transactions with an effective date before 1 April 2015.

You can make online or a paper return to HMRC but you can’t make returns through Registers of Scotland’s Automated Registration of Title to Land.

SDLT certificate

If you fill in your return online you can print your certificate straightaway. If you send in a paper return, HMRC will send you a certificate through the post. Send your certificate to the Registers of Scotland so that they can register your transaction.

Delays in getting your certificate

You may be able to ask for a certificate urgently if a delay could cause problems. For example, when the buyer could lose the property if the transaction isn’t registered on the day of settlement or on the following day.