Key information you will need to complete this return
To complete this return, you will need the following information:
- The lease agreement, showing information such as the start and end dates of the lease
- Transaction reference of the LBTT return originally submitted for the lease
- Effective date of the LBTT return originally submitted for the lease
- A recalculation of the total LBTT payable on the lease. Please consult our guidance on how to calculate tax on a lease review before using the LBTT on Lease Transactions Calculator.
- How much LBTT has already been paid on the lease.
Once you have requested access to the return you must complete it within 90 minutes. You will not be able to save a draft and go back to it later.
If there are two or more tenants, you must
complete a paper LBTT return or use an agent to submit the return using the online portal for agents. The paper LBTT lease review return can be downloaded from the 'Submit a return'
section of our website.