selling

Selling a house in Scotland: Home Report, offers over, closing dates

How a house sale in Scotland works: the Home Report, offers over, fixed price, closing dates and missives, compared with England and Wales.

4 min read
Last reviewed 4 November 2026
By Your Property Check team

Part 1 of 7

Scotland, not England

This guide is about selling in Scotland. The process differs from England and Wales, and many general guides describe the English one. It is general information, not advice, so take advice from a Scottish solicitor. See our terms. We read the sources on 4 November 2026. Scottish tax rates can change in a budget, so recheck before you act.

Part 2 of 7

What a Home Report is

mygov.scot says a Home Report is a document about a house that a buyer can request from the seller, the seller's solicitor or the estate agent. It has three parts:

Single survey and valuation: a chartered surveyor's inspection of the home's condition, with an opinion of its value.
Property questionnaire: completed about the property, covering matters such as council tax band, alterations and notices.
Energy report: an Energy Performance Certificate.

Citizens Advice Scotland says the person marketing the property is responsible for producing the Home Report, that most houses and flats for sale need one, and that it must be no more than 3 months old when the property goes on the market. It advises checking whether an agent's fees include the Home Report or whether it costs extra. mygov.scot says a seller must provide the report within nine days of a request. Some homes do not need one, including new homes sold off-plan or to the first occupier, and homes on the market since before 1 December 2008. Even then, the seller must still provide an Energy Performance Certificate.

Part 3 of 7

Offers over, fixed price and closing dates

Citizens Advice Scotland explains the main ways to price a home:

Term	Meaning
Offers over	You want no less than that price, and ideally more
Fixed price	The first offer of that amount should secure the sale
Closing date	If two or more buyers are interested, a date is set for them to make offers. You do not have to accept the highest

Offers arrive through the buyers' agents, and an estate agent passes the best offer to your solicitor. An offer includes a price, a proposed date of entry and technical clauses. A buyer may make an offer subject to survey. Citizens Advice says you can sell without an agent, but the legal side must be dealt with by a solicitor.

Part 4 of 7

When the sale becomes binding

Citizens Advice Scotland says that once an offer is accepted, the sale is not legally binding until the missives are concluded, and either side can withdraw until then. Concluding the missives means the solicitors have reached full agreement on the terms of the contract. The sale is completed on the date of entry, when you must have left and handed the keys to your solicitor.

Part 5 of 7

Scotland and England and Wales compared

Feature	Scotland	England and Wales
Seller's document	Home Report with survey, energy report and questionnaire, for most homes	GOV.UK says you must order an EPC before you market a property
Pricing style	Offers over, fixed price, closing dates	Citizens Advice England describes offers being made and accepted, with the buyer able to withdraw
When the deal is fixed	When the missives are concluded	Citizens Advice England says a deposit is paid at exchange of contracts
Completion	Date of entry	Completion day
Purchase tax	Land and Buildings Transaction Tax (LBTT)	Stamp Duty Land Tax in England, Land Transaction Tax in Wales

Part 6 of 7

LBTT: what your buyer pays

Revenue Scotland sets residential LBTT at 0% up to £145,000, 2% from £145,001 to £250,000, 5% from £250,001 to £325,000, 10% from £325,001 to £750,000 and 12% above. First-time buyer relief raises the nil rate band to £175,000. An Additional Dwelling Supplement of 8% applies to purchases of £40,000 or more that leave the buyer owning more than one dwelling. We computed these examples with our own LBTT code and checked them by hand.

Price	LBTT for a standard main-home buyer
£150,000	£100
£250,000	£2,100
£350,000	£8,350
£500,000	£23,350

The buyer pays LBTT, but it shapes what buyers can offer, so it is worth knowing when you set a price. Our stamp duty calculator covers Scotland, and the glossary explains LBTT. Our separate guide to LBTT rates and worked examples goes further.

Part 7 of 7

A simple order of events

Appoint a solicitor and, if you wish, an agent.
Arrange the Home Report, or confirm that you are exempt.
Choose a price style, then market the home.
Receive offers and consider them, with a closing date if interest is high.
Accept an offer and let the solicitors conclude the missives.
Complete on the date of entry.

For the English steps and a wider comparison of routes, see our guide on how to sell a house quickly and the cost of selling a house.

Our take

Price for the offers over, and know what your buyer pays

A Scottish sale starts with a Home Report, and the sale is not binding until the solicitors conclude the missives. Offers over and closing dates mean the price moves with demand. Our view: the buyer pays LBTT, but it shapes what they can offer, so know it before you set a price.

Our stamp duty calculator covers SDLT, LBTT and LTT, including first-time buyer and additional-property rates, so you can see what a buyer in Scotland pays at a given price. It is a quick way to sense-check an offers over figure.

Calculate LBTT

Our opinion, drawn from the facts on this page: not advice and not a forecast. We earn from OfferCheck reports and from introducing sellers to cash buyers, so weigh it with that in mind (see our disclosure). We are not authorised or regulated by the FCA.

Questions, answered

Frequently asked questions

What is a Home Report in Scotland?

A document with three parts: a single survey and valuation, a property questionnaire and an energy report. mygov.scot says a buyer can request it from the seller, the seller's solicitor or the estate agent.

What does offers over mean in Scotland?

Citizens Advice Scotland says offers over means you want no less than that price and ideally more. A fixed price means the first offer of that amount should secure the sale.

What is a closing date?

A date set when two or more buyers are interested, for them all to submit offers. Citizens Advice Scotland says you do not have to accept the highest offer.

Who pays for the Home Report?

The seller, or the agent they appoint, is responsible for producing it. Citizens Advice Scotland advises checking whether an agent's fees include the Home Report or whether it costs extra.

When is a sale in Scotland binding?

Citizens Advice Scotland says it is not legally binding until the missives are concluded, and either side can withdraw until then. Completion happens on the date of entry.

Where this comes from

Sources

Last reviewed 4 November 2026 by the Your Property Check team. This page is general information, not legal, tax or financial advice. For your own situation, speak to a conveyancing solicitor or another qualified professional.