Guidance
Land Transaction Tax return guidance
Guidance on how to complete a Land Transaction Tax (LTT) return using Welsh Revenue Authority (WRA) services.
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Contents
- About the agent
- About the buyer (individuals)
- About the buyer (organisations)
- About the seller (individuals)
- About the seller (organisations)
- About the seller’s agent
- About the land
- About the transaction
- About the calculation (where a lease is involved)
- About the calculation (where a non-residential lease is involved)
- About the calculation (all transactions)
- Tax calculation