Find out when and how to pay Land Transaction Tax (LTT) to the Welsh Revenue Authority (WRA).
When to pay
Once a tax return is submitted, the taxpayer or a solicitor or conveyancer on their behalf needs to pay any tax due.
LTT is a self-assessed tax. It's the responsibility of the taxpayer to complete and submit an accurate tax return and 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.
How to pay
If you file LTT online
Once you’ve submitted a return, you need to arrange payment of the tax due.
When you pay, use the 12-digit Unique Transaction Reference Number (UTRN) from your online account as the payment reference.
- check the payment is the exact amount shown as due on the tax return
- make a separate payment for each return
You should not round up or down to the nearest £.
If you’re submitting a paper return
You’ll need to calculate the tax to fill in your paper return and make payment.
You’ll not have a UTRN until your paper return is submitted and manually processed. Use one of the following for your payment reference:
- postcode of the land\surname of the buyer
- postcode of the land\buyer’s organisation name
For example, CF379EH\Bloggs
If you get a penalty
Use the UTRN on the penalty notice when making payments.
Ways to pay
You can pay by:
- electronic funds transfer
- BACS (payment must be sent 4 working days before due date)
Your bank payment reference must be:
- a UTRN (no gaps, letters ‘UTRN’ or anything else before the characters)
- a payment reference number for a paper return, for example CF379EH\Bloggs
|Account name||Welsh Revenue Authority Tax|
|Sort code||60 70 80|
|Bank||Royal Bank of Scotland|
|Address||Government Banking CST Parklands
De Havilland Way
|Account Number (IBAN)||GB46NWBK60708010028838|
|Bank Identifier Code (BIC)||NWBKGB2L|
To pay by cheque:
- make it payable to the ‘Welsh Revenue Authority’
- write the UTRN or payment reference number for a paper return, on the back of the cheque, for example, CF379EH\Bloggs
- the cheque must be sent 10 working days before the payment due date
- the account being paid from must have enough funds to pay when we receive the cheque
Send cheques to:
Welsh Revenue Authority
PO Box 110
If you send us a cheque on time and later decide to pay digitally, we’ll use the date of the original cheque for payment in line with payment deadlines.
If you do this, please contact us in advance to tell us you’ve already sent a cheque. We can then let you know if your original payment has been processed, and we can use the correct date.