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

Organisation:
First published:
23 March 2018
Last updated:

As a result of the Bank of England interest rate increase (announced 16 June 2022) our interest rate will be increased and will take effect from 22 June 2022.

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.

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

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.

You should:

  • 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

Digital payments

You can pay by:

  • electronic funds transfer
  • CHAPS
  • 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

Your payment may be delayed if the reference does not match.

WRA account details to use
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
If your account is overseas
Account Number (IBAN) GB46NWBK60708010028838
Bank Identifier Code (BIC) NWBKGB2L

Cheque payments

We currently have limited access to our post, so there may be some delay in processing cheques. To avoid delay, we recommend you pay online. Please contact us if you need help.

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
Pontypridd
CF37 9EH

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.

Help and support

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