Wales: Land transaction tax (LTT)—administration and compliance
Produced in partnership with Andrew Evans
Wales: Land transaction tax (LTT)—administration and compliance

The following Tax practice note produced in partnership with Andrew Evans provides comprehensive and up to date legal information covering:

  • Wales: Land transaction tax (LTT)—administration and compliance
  • Administration
  • LTT returns
  • Linked transactions
  • Future amendments to time limit
  • Who makes the return
  • Payment of LTT
  • Managing and collection of LTT by the WRA and filing of returns
  • Amendment of returns
  • WRA enquiries
  • More...

CORONAVIRUS (COVID-19): There is a delay in processing correspondence (including returns and cheques) sent by post to the Welsh Revenue Authority (WRA) on or after 18 March 2020. Online services are largely unaffected by COVID-19 so the WRA recommends that taxpayers use their online services. Contact the WRA helpdesk before sending any correspondence by post. See How to pay LTT.

Land transaction tax (LTT) replaced stamp duty land tax (SDLT) in Wales with effect from 1 April 2018.

This Practice Note highlights the administrative and compliance issues in relation to LTT including:

  1. filing returns and payment

  2. managing and collection of LTT by the Welsh Revenue Authority (WRA)

  3. amendment and correction of returns

  4. enquiries

  5. assessments

  6. penalties

Where relevant, comparisons between LTT and SDLT are highlighted. The Practice Note expands on the basics of LTT set out in the Practice Note: Wales: Land transaction tax (LTT)—the basics.

Provision for LTT is contained in the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (LTTADT(W)A 2017). Statutory references are to the LTTADT(W)A 2017 unless stated otherwise.


LTT is administered by the WRA. The WRA is a non-ministerial department of Welsh Government with its own board and staff. The WRA is headquartered in Treforest.

LTT returns

When a notifiable land transaction has been entered into, a LTT return must be submitted to WRA within 30 days of the effective date of the transaction with a

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