Using a verification code for your LTT account
Verification codes and LTT accounts
A one-time verification code adds a second check when you sign in to an LTT account.
- Use your own sign-in details.
- Use both your password and code.
- Do not share a login, even for a shared account.
Scroll down for the full analysis.
Read the original guidance here:
Using a verification code for your LTT account
A one-time verification code gives your Land Transaction Tax account extra protection when used with your password, so the account can check that the person signing in is authorised to use it. It adds a further check.
What this rule is about
This page concerns account security rather than calculating the Land Transaction Tax tax, and it explains how LTT account access should remain with people authorised to use it. It is not a tax calculation guide.
A password alone is not the only check. The code adds another step when you sign in.
What the official source says
The Welsh Government says a one-time code improves security by checking both your password and the code. It also says that every user must have their own sign-in details.
- Only authorised users should be able to access the account.
- Your password and one-time code are both used to check access.
- You should have your own sign-in details.
- This still applies if more than one person uses the account.
What this means in practice
When more than one person uses an account, that shared use does not make it appropriate to share a single login, because shared sign-in details make it harder to tell who accessed the account. Keep logins separate.
- Use your own password.
- Use the one-time code provided for your sign-in.
- Keep your sign-in details separate from another user’s details.
How to analyse it
Before signing in, ask a few basic questions. The important point is who is using the account, not whether several people need access.
- Are you an authorised user?
- Are you using your own sign-in details?
- Do you have both your password and the one-time code?
- Are you avoiding shared login details?
Example
Asha and Rhys both need to use an LTT account. They should not use one shared password. Each should sign in using their own details and complete the password and one-time-code checks.
Why this can be difficult in practice
Although people may assume that a shared account permits a shared login, the official source says that every user needs their own details even when access to the account is shared. The rule is the opposite.
- A shared account does not mean shared sign-in details.
- A password is only one part of the security check.
- The source does not explain what to do if you cannot use a code.
Key takeaways
- Use a one-time code with your password.
- Keep your own sign-in details.
- Do not share login details with another user.
Technical analysis
For advisers, and for anyone who wants to check the law behind this page. You do not need this section to understand the guidance above.
Official guidance
The pages below are the Welsh Revenue Authority’s guidance. Guidance is not law. It sets out how the Welsh Revenue Authority reads the legislation, and it is not binding on you, on a tribunal or on a court. Where guidance and the legislation differ, the legislation wins. the Welsh Revenue Authority can also change or withdraw guidance, and it may not cover your facts.
Where this is not settled
- The source does not state the process for replacing lost sign-in details or resolving access problems.
Explore this with an AI
Readers often want to test their own situation. Copy the prompt below into ChatGPT, Claude or Gemini. It hands the model the actual legislation for this page rather than letting it answer from memory, and tells it to be explicit about what is uncertain. What comes back is information, not advice – check it against the links above.
I am researching Land Transaction Tax (LTT), the tax on property in Wales. It replaced Stamp Duty Land Tax in Wales on 1 April 2018, and SDLT does not apply in Wales. MY QUESTION Using a verification code for your LTT account [Replace this with your own situation: what you are buying, the price, the dates, who the buyer is, and what you plan to do with the property.] Guidance page from the Welsh Revenue Authority on this topic (guidance, not law): https://www.gov.wales/sign-one-time-verification-code-land-transaction-tax HOW I WANT YOU TO ANSWER 1. Work from the legislation above. Read it before answering. Guidance from the Welsh Revenue Authority is its view of the law, not the law, and does not bind a tribunal or a court. 2. Tell me what the rule actually requires, in plain English. 3. Tell me which facts decide the answer, and which facts would change it. 4. Tell me what evidence I would need to support the position. 5. Be explicit about anything unsettled or fact-sensitive. Do not guess. 6. Your training data has a cutoff and SDLT rates and reliefs change at fiscal events. Say so if you are not sure the law is current. POINTS ALREADY KNOWN TO BE UNCERTAIN ON THIS TOPIC - The source does not state the process for replacing lost sign-in details or resolving access problems. Do not give me a conclusion you cannot support from the provisions above.
Legislation links show the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 as it stood on 2025-11-17. The law may have changed since, and the rules that apply are those in force on the date of your transaction. The official guidance this page is based on is here.
This page was last updated on 3 September 2026
Useful article? You may find it helpful to read the original guidance here: Using a verification code for your LTT account
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