• the date on which first payment of rent is made;
• the date on which the tenant takes entry to the property;
• the last date of signing of the lease.
It is not possible to submit the return and pay the tax later, as was the case with Stamp Duty.
This now overseen by the Scottish Tax Authority Revenue Scotland rather than HM Revenue and Customs making it the largest national tax to be administered by Holyrood.
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