8. Mail

Normal Post 

The post should always be opened before it is received in CAJR, so that paper LBTT returns can be identified and routed correctly to the LBTT team (in the Revenue Scotland room) who deal with all paper LBTT returns. Where a paper LBTT return is found with an application, the whole application should be sent to the Revenue Scotland room.

Personal Presentments

If CAJR receive land-related deeds via personal presentments then they should be collected by a CAJR RO2 who will legally check the personal presentment. Where a personal presentment also contains a paper LBTT return, the whole application will require to be sent to the Revenue Scotland room. Where there is no LBTT return accompanying a personal presentment, registration in CAJR will proceed as normal unless a section 43 match cannot be made.

SDLT

Where a lease is received which falls under SDLT (i.e. pre-1 April 2015), they can be processed as normal. If in doubt, please refer to a referral officer.