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Find out when and how to pay Land Transaction Tax (LTT) to the Welsh Revenue Authority.

Organisation:
First published:
23 March 2018
Last updated:

When to pay

Once a LTT return is submitted, the taxpayer or their representative needs to pay any tax due.

You must pay within 30 days from the day after the effective date of transaction. The effective date is usually the completion date.

Full payment must be received by the due date, or you may be charged penalties and interest.

How to pay

Once you submit your return to make a payment, you’ll need to use either your:

  • 12-digit Unique Transaction Reference Number (UTRN) from your online account
  • payment reference number if filing by paper

If you submit a paper return, you will not have a UTRN until your return is processed. Use one of the following for your payment reference number:

  • Postcode of lead buyer\surname
  • Postcode\organisation name of lead buyer

For example - CF379EH\Bloggs

Ways to pay

Digital payments

You can pay by:

  • Faster Payments
  • CHAPS
  • Bacs (payment must be received 4 working days before due date)

You’ll need to:

  • use your UTRN (or payment reference number if filing by paper)
  • check the payment matches the exact amount shown on the return
  • make a separate payment for each tax return

Do not put gaps, letters ‘UTRN’, or anything else before the characters in your payment reference. Your payment may be delayed if the reference does not match.

Payments should be made to the WRA bank account below:

Account name Welsh Revenue Authority Tax
Sort code 60 70 80
Account number 10028838
Bank Royal Bank of Scotland
Address Government Banking CST Parklands
De Havilland Way
Horwich
Bolton
BL6 4YU

Overseas Payments 

Use these details to pay from an overseas account:

Account Number (IBAN) GB46NWBK60708010028838
Bank Identifier Code (BIC) NWBKGB2L

Cheque payments

We’re currently unable to access our post, so there’ll be a delay in processing cheques. To avoid this delay, we recommend you pay online. Please contact our helpdesk team who can help you with this process.

See our service update for full details.

To pay by cheque:

  • make it payable to ‘Welsh Revenue Authority’
  • write the UTRN or payment reference number (if you’re filing by paper) on the back of it
  • it must be received 10 working days before the payment due date
  • the account that it’s being paid from must have enough funds to pay when we receive the cheque

If you do not follow the above, you may be charged interest and penalties for late payment.

Send cheques to:

Welsh Revenue Authority

PO Box 110
Pontypridd
CF37 9EH

Help and support

If you have any queries about payment or need help, please contact us.

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