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Scottish property transactions involving overseas entities: ROE registration, updating, offences and Land Register restrictions under the Economic Crime (Transparency and Enforcement) Act 2022

Practice notes
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This Practice Note examines the Economic Crime (Transparency and Enforcement) Act 2022 (EC(TE)A 2022) in relation to property transactions in Scotland. For a grounding in EC(TE)A 2022, see Practice Note: Register of overseas entities that hold UK property—fundamentals. For the position on property transactions in England and Wales, see Practice Note: Overseas entities and land under the Economic Crime (Transparency and Enforcement) Act 2022—property registration and restrictions.

The provisions creating the register of overseas entities and requiring registration at Companies House began on 1 August 2022, with the land ownership and registration provisions commencing on 5 September 2022. Further regulations under EC(TE)A 2022—such as those defining an ‘exempt’ overseas entity—are awaited. Additional requirements for overseas entities have been introduced by the Economic Crime and Corporate Transparency Act 2023 (ECCTA 2023).

Overseas entities and relevant interests in land

Overseas entities registered as proprietors of a relevant interest in land in Scotland must comply with EC(TE)A 2022...

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Rachel Oliphant
Rachel Oliphant

Rachel is a senior practice development lawyer for the Scottish property team at Pinsent Masons and is senior tutor in conveyancing on the Diploma in Legal Practice at The University of Edinburgh. After practising as a commercial property solicitor in England (at Reynolds Porter Chamberlain) and then in Scotland (at McGrigor Donald which she joined in 1995) Rachel became one of the first property professional support lawyers in Scotland in 2001. Rachel's transactional experience was in property development particularly retail development in both England and Scotland. In her current role at Pinsent Masons Rachel is responsible for keeping the property lawyers up to date on changes in property law and market practice, creating and maintaining precedents and organising and delivering training to ensure that the lawyers in the team are fully-equipped with the necessary technical excellence and skills to deliver a...

Web page updated on 21/05/2026

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Date [ date ] Parties [ name of Landlord ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Landlord) [ name of Tenant ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Tenant) [ [ name of Guarantor ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Guarantor) ] [ [ name of Mortgagee ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Mortgagee) ] Definitions Within this Deed, the terms below shall be interpreted as follows: [ Annual Rent • the annual sum reserved under the Lease; ] [ Insurance Rent • the Tenant’s share of the Landlord’s costs of insuring the Property (as set out in the Lease); ] Lease • the lease of the Property dated [ date ], entered into between (1) [ the Landlord OR [ name ...

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