Land and Buildings Transaction Tax (Scotland) Act 2013 section 35

Form and content

Section 35 sets out the requirements for the form, content, and manner of LBTT returns, and confirms that Revenue Scotland has the authority to specify these requirements.

• All LBTT returns must be in the form specified by Revenue Scotland, contain the information it requires, and be submitted in the manner it directs.
• Revenue Scotland may prescribe different forms and require different information depending on the type of return or the type of transaction involved.
• Any information the buyer provides for the purpose of completing the return is treated as forming part of the return itself.
• This gives Revenue Scotland flexibility to tailor return requirements to different circumstances while ensuring consistency and completeness of information.