Submitting your RZLT returns
Circumstances where you amend your previously filed RZLT return
There are certain instances that require the liable person to amend their Residential Zoned Land Tax (RZLT) return.
These may include instances where a liable person has claimed a deferral on their RZLT return and the deferred tax becomes due and payable.
For example, where they are notified that an appeal against inclusion on the local authority map has not been determined in their favour.
The liable person is required to amend each RZLT return for which the deferral was claimed.
They must also pay any tax they had deferred and interest due.
For further information on the situations where an RZLT return must be amended please see Tax and Duty Manual Guidance on the Residential Zoned Land Tax.
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