Collection Land Transaction Tax for professionals All the information solicitors and conveyancers need for Land Transaction Tax (LTT). Part of: Land Transaction Tax (Sub-topic) Organisation: Welsh Revenue Authority First published: 2 August 2018 Last updated: 28 January 2025 In this collection Overview Registration Filing and paying Refunds and amendments Reliefs technical guidance and tools Other technical guidance Tax collection and management technical guidance Guidance updates Overview Land Transaction Tax: introduction 25 November 2024 Detailed guide Land Transaction Tax differences to SDLT 10 October 2022 Detailed guide Registration Register your organisation to file Land Transaction Tax online 3 July 2023 Quick guide Create a user account to file Land Transaction Tax online 13 September 2021 Quick guide Create admin user account and manage users for Land Transaction Tax online 3 June 2024 Detailed guide Filing and paying File a return 12 February 2025 Quick guide Return guidance 3 July 2023 Guidance Calculate how much LTT you owe 10 December 2024 Quick guide Check if you need to pay the higher rate of LTT 4 September 2023 Quick guide Rates and bands 10 December 2024 Detailed guide Sign in with a one-time verification code for Land Transaction Tax 7 February 2024 Detailed guide Pay Land Transaction Tax 12 February 2025 Detailed guide Ask for a tax opinion 2 May 2024 Detailed guide Find out if a postcode is in Wales for LTT 5 March 2020 Quick guide Appeal a decision 1 February 2019 Quick guide Authority to act with the Welsh Revenue Authority 8 February 2021 Quick guide Create admin user account and manage users for Land Transaction Tax online 3 June 2024 Detailed guide Deferral requests 16 March 2022 Detailed guide Report tax avoidance or evasion 2 May 2024 Quick guide Calculating Land Transaction Tax: technical guidance 20 December 2024 Detailed guide Refunds and amendments How to claim a Land Transaction Tax refund 14 January 2025 Detailed guide Claim a refund of Land Transaction Tax higher rates 30 October 2024 Quick guide Claim a refund if you accidentally paid the Welsh Revenue Authority 18 January 2021 Quick guide Amend your LTT return 17 January 2025 Detailed guide Claim a Land Transaction Tax multiple dwellings relief refund 11 August 2023 Quick guide Claim a Land Transaction Tax refund for a derelict dwelling 14 January 2025 Quick guide Reliefs technical guidance and tools Calculate Land Transaction Tax with multiple dwellings relief 26 October 2022 Quick guide Charities relief 21 December 2020 Detailed guide Relief for certain acquisitions of dwellings 19 March 2018 Detailed guide Group relief 25 April 2024 Detailed guide Acquisitions involving multiple dwellings 7 February 2025 Detailed guide Social housing 15 October 2021 Detailed guide Relief for incorporation of limited liability partnerships 16 March 2018 Detailed guide Alternative property finance reliefs 4 September 2019 Detailed guide Open-ended investment company reliefs 3 October 2022 Detailed guide Compulsory purchase relief and planning obligations relief 12 July 2019 Detailed guide Relief for acquisitions by public bodies and health bodies 14 October 2022 Detailed guide Sale and leaseback relief 3 December 2019 Detailed guide Reconstruction and acquisition reliefs 10 May 2018 Detailed guide Miscellaneous reliefs 5 April 2018 Detailed guide Alternative finance investment bonds relief 3 May 2018 Detailed guide Special tax site relief 23 January 2025 Detailed guide Other technical guidance Higher rates 20 December 2024 Detailed guide Transitional 5 March 2020 Detailed guide Land transactions 7 October 2019 Detailed guide Cross-border and cross-title transactions 5 March 2020 Detailed guide Particular transactions 6 June 2019 Detailed guide Chargeable transactions and chargeable consideration 11 June 2024 Detailed guide Leases 26 November 2024 Detailed guide Trusts 30 August 2019 Detailed guide Partnerships 3 October 2023 Detailed guide Returns and payments 26 November 2024 Detailed guide Interpretation provisions 24 September 2024 Detailed guide Tax collection and management technical guidance Taxpayer information 26 April 2018 Detailed guide Debt recovery 26 April 2018 Detailed guide Interest 13 September 2019 Detailed guide Investigative powers 8 December 2021 Detailed guide Reviews and appeals 28 October 2020 Detailed guide General anti-avoidance rule 15 October 2021 Detailed guide Penalties 9 November 2022 Detailed guide Relief in case of excessive assessment or overpaid tax 21 October 2019 Detailed guide Tax returns, enquiries and assessments 4 August 2023 Detailed guide Guidance updates Changes to technical guidance 11 February 2025 Detailed guide
