From 1 April 2015, land and buildings transaction tax (LBTT) will replace stamp duty land tax for land and property transactions in Scotland.

Firms and individuals intending to make online returns for LBTT from 1 April, should sign up via as soon as possible.

Due to the verification process and posting of activation codes for the Companies House and unincorporated bodies route, Revenue Scotland recommends that those firms and individuals sign up by 20 March.

Revenue Scotland has produced guidance to assist in the sign-up process, and a support desk is also available: 0300 0200 310.