Land Transaction Tax update: winter 2023
Update on our Land Transaction Tax (LTT) services and guidance for tax professionals.
Buyer and agent contact details
A new field in the LTT return was added in 2023 for the buyer’s email address. The buyer’s email and phone number are now mandatory.
We expect most buyers to have an email address and a phone number. Please ensure this information is entered correctly for all buyers on the return.
In the unlikely event that they do not have one, please follow the LTT return guidance: about the buyer section.
For return queries, there are also optional fields for agent contact details (name, phone, and email).
When we receive a return, it’s not always clear who we need to speak to.
Having this information ensures:
- our data is correct, so we can contact the right person
- we can resolve queries quickly and avoid escalation, such as penalties and interest charges to the buyer
Buyer unique identifiers for LTT returns
When completing the ‘About the buyer’ section, ensure the unique identifier is accurate and in the correct format for all buyers.
For buyers who are individuals, use their National Insurance number as the unique identifier. They’re 2 letters, 6 numbers and a letter, with no spaces
If they do not have a National Insurance number, please use one of the following:
- passport number, 9 numbers only
- driving licence number, 18 characters
For companies, use the company registration number if available. They’re either 8 numbers only or 2 letters followed by 6 numbers.
If any of this information is incorrect, we’ll contact you to put it right. It may also delay the process if the information is not right first time.
Pre-due date payment reminder letter
We want to help you and your clients to pay the right tax at the right time.
You’ve told us that our early engagement before the tax due date is invaluable. We’re pleased to introduce a reminder letter sent to you and your clients just before the tax due date.
This aligns with our approach to make it easier for taxpayers. And encourages prompt payment to avoid late payment interest and penalties. To do this, the correspondence address provided on the tax return must be accurate.
Filing for property near the Wales and England border
LTT applies in Wales, and we collect and manage the tax for the Welsh Government.
Sometimes, a tax return for a property close to the border is filed with HMRC, when it should be filed with us or vice versa.
Where a transaction should be reported to us, any delays can lead to penalties and interest. It’s important to check the location and file the tax return with the correct authority.
An easy way to check if a property is in Wales is to use our LTT postcode checker.
We’ve different tools to help with LTT. We encourage you to use them and give us your feedback and ideas to develop them.
Use this calculator to help you work out how much tax you may need to pay if you buy property or land in Wales.
Use this checker to see if the postcode of land or property is in Wales for LTT.
Use this calculator to help work out the tax due on transactions if claiming multiple dwellings relief (MDR).
Use this tool to check whether the higher rate of LTT applies to a transaction.
We need your help
We’re conducting user research about our online contact form. We’d appreciate it if you could complete our short online contact form survey.
This is an opportunity for you to tell us what you think to make our services as user friendly as possible. We appreciate your help. Thanks for getting involved.
Claiming a LTT refund
Our guidance on how to claim a LTT refund has recently been updated. It can take 15 to 20 working days to process refunds. It may take longer if:
- we need more information, or
- a refund has been claimed more than 12 months after property purchase
The updated guidance gives more information on refund processes. Especially where the refund does not look right.
If a taxpayer receives a refund they were not entitled to, they must pay the tax back with any interest due and may also be charged penalties. In this case, refer to further technical guidance on penalties.
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