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When and why the WRA might check if the amount of Land Transaction Tax (LTT) or Landfill Disposals Tax (LDT) you pay is correct.

First published:
29 July 2019
Last updated:


At the Welsh Revenue Authority (WRA), we want to make sure that the tax system in Wales is fair to help you pay the right amount of tax at the right time.

We know that most LTT and LDT tax returns are filed correctly and that the right amount of tax is paid. But sometimes we need to check returns after they’re submitted. For example, we might need to:

  • understand your transaction in more detail
  • check for accuracy
  • make sure that the tax system works as it should

We may ask you:

  • about the amount of tax stated in your return, or
  • why we have not received a return

Your correct tax position may then be calculated through:

  • a determination
  • an assessment
  • an enquiry

The amount of tax and any interest is then due, and must be paid, within 30 days of our decision letter.

You may have to pay penalties if you’re late.

Determination: if you don't submit a tax return

If you fail to file your return by the deadline, we may estimate how much tax you must pay. This is called a 'determination'.

A determination can only be made up to 4 years after your relevant filing date.

Assessment: if tax assessed incorrectly

If we believe you have self-assessed incorrectly, we may make an assessment for the correct amount of tax we believe to be due.

An assessment may be issued in the following circumstances:

  • where the situation has been brought about carelessly or deliberately
  • where time has run out for us to enquire and we could not have expected a loss of tax based on the information available
  • in relation to the General Anti-Avoidance Rule
  • in relation to a tax credit

Assessments must be issued within set time limits.

For more information on assessments, see our technical guidance.

Enquiry: anything to do with a tax return

You may need to provide more information about your tax return.

This doesn’t always mean there is a problem with your return as we may be conducting random checks.

Opening an enquiry

We’ll let you know when we open an enquiry. If you’ve authorised an agent to act on your behalf, we’ll also let them know.

An enquiry may open within 12 months of the date:

  • the return was due to be submitted
  • the return was received (if submitted late)
  • you amend your return

During an enquiry

We’ll ask you to provide information during an enquiry. In some cases, we may visit your property or business premises.

If the amount of tax stated in the return is lower than it should be, you may have the opportunity to amend your LTT or LDT return to reflect the extra tax due.

If you’re unsure about why you’re being asked for something, contact us and we’ll do our best to explain.

Closing an enquiry

When we close the enquiry, we’ll let you know our decision through a closure notice. This will confirm that either:

  • no changes to your return are required
  • amendments will be made to your tax return to reflect any difference in the amount of tax due

Disagree with a tax decision

If you’re unhappy with our decision, you can:

If you do not understand how we made our decision, you can contact us and we’ll do our best to explain. You can also seek legal advice.

More information

This is only a summary of how we make sure the amount of tax you pay is correct. For more information on WRA assessments and enquiries, see technical guidance.