Details on how to amend an LTT return or make a claim for a refund of LTT higher rates.

Organisation:
First published:
24 April 2019
Last updated:

What changes you can make

You can amend your tax return to make changes such as:

  • reclaiming higher rates element of tax where a main residence has been sold
  • typographical errors
  • correcting arithmetical mistakes
  • buyer details
  • error in property address
  • effective date of the transaction

This is not an exhaustive list.

Please note, we do not accept amendments to returns over the phone.

What do you want to do?

I want to claim a refund of higher rates because I've sold my former main residence.

To be eligible for a refund, you need to have sold your former main residence within 3 years beginning on the day after the effective date of the acquisition of the new main residence. When submitting the amendment form you will need to upload documentary evidence to support your claim e.g. the transfer of deeds document (TR1 or TP1). For further information refer to the guidance. Please complete the following form:

I need to correct a mistake I made on my return.

Please use this form if you have made a mistake on your return, you have sent a return to us in error or have sent a duplicate return. You can amend your return up to 12 months from the filing date (30 days after the day following effective date of the transaction).

If you’ve not paid enough tax, you must pay us this amount immediately. Details of how to pay are included here. It is possible that you may incur interest and/or penalties on the unpaid tax.

If you become aware of an error in the return more than 12 months after the filing date, please contact us immediately to discuss how we can put it right. Interest and/or penalties may be due if the error means more tax is due. You may still be able to claim a refund if the error means you’ve paid too much tax.

I filed a correct return but I paid too much tax.

If the information included in your return was correct but you paid too much tax to us please complete the following form:

I haven't filed a return but I accidentally paid money to the WRA.

If you paid money to us in error and have not filed a land transaction tax return, please use the following form to notify us and to arrange for the money to be returned to you.

How long it will take to process your refund

If your amendment involves a refund, it currently takes 15 – 20 working days to process your claim. However, this may take longer if we require further information.

If you would like to make an amendment and have been issued with a penalty notice with regard to your tax return please do not use this form. You will need to request a review of your penalty notice in writing to:

Welsh Revenue Authority
PO Box 100
Pontypridd
CF37 9EH.