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: 14 October 2024 In this collection Overview Registration Filing and paying Technical guidance Reliefs Tax collection and management guidance Guidance updates Overview Land Transaction Tax: introduction 21 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 Return guidance 3 July 2023 Guidance Calculate how much LTT you owe 22 July 2024 Quick guide Check if you need to pay the higher rate of LTT 4 September 2023 Quick guide Rates and bands 10 October 2022 Detailed guide File a return 25 July 2024 Quick guide Sign in with a one-time verification code for Land Transaction Tax 7 February 2024 Detailed guide Pay Land Transaction Tax 5 August 2024 Detailed guide Amend your LTT return 18 January 2021 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 Claim a refund 20 November 2024 Detailed 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 Technical guidance Higher rates 12 July 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 4 February 2021 Detailed guide Trusts 30 August 2019 Detailed guide Partnerships 3 October 2023 Detailed guide Returns and payments 4 August 2023 Detailed guide Interpretation provisions 24 September 2024 Detailed guide Calculating Land Transaction Tax 10 October 2022 Detailed guide Reliefs 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 11 August 2023 Detailed guide Calculate Land Transaction Tax with multiple dwellings relief 26 October 2022 Quick 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 Tax collection and management 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 15 November 2024 Detailed guide
