Due to exceptional circumstances the Land and Building Collection Tool (LBCT), which was due to go live on 4 October 2022, has been delayed.
When will the return go live?
We are not able to confirm a new date yet, though it is likely to be delayed by several weeks. We are working to establish and communicate a new date as a priority.
We have updated the guidance and Excel workbook so that trusts can prepare.
Are there any changes this year?
Trusts will be asked about any non-land and building leases in place at 31 August 2022.
Further information is available within the non-land and building leases section of the guidance.
If you have a specific query about the LBCT, please contact us using our enquiry form.