Find out when and how to pay Land Transaction Tax (LTT) to the Welsh Revenue Authority (WRA).
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.
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 as detailed below
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 the land/surname of the buyer
- postcode of the land/buyer’s organisation name
For example - CF379EH\Bloggs
Ways to pay
You can pay by:
- Faster Payments
- 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
Payments should be made to the WRA bank account below:
|Account name||Welsh Revenue Authority Tax|
|Sort code||60 70 80|
|Bank||Royal Bank of Scotland|
|Address||Government Banking CST Parklands
De Havilland Way
Use these details to pay from an overseas account:
|Account Number (IBAN)||GB46NWBK60708010028838|
|Bank Identifier Code (BIC)||NWBKGB2L|
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
If you send us a cheque on time and later decide to pay by digital means, we’ll use the date of the original cheque for payment in line with payment deadlines.
If you do this, please let us know in advance that you’ve already sent a cheque, so we can let you know if your original payment has been processed, and we can use the correct date.