LTT information notices: how to comply with a WRA request
In brief
An LTT information notice from WRA must be answered as it directs. The notice sets the deadline, method and place for providing information or documents.
- Copies normally meet a document request.
- WRA can require originals in some cases.
- Failure to comply may lead to a penalty.
Scroll down for the full analysis.
Read the original guidance here:
LTT information notices: how to comply with a WRA request
If WRA sends you an information notice about Land Transaction Tax (LTT), Wales’s stamp duty, do not ignore it. You must give every requested piece of information or document by the deadline, through the method, at the place and in the form that the notice specifies. Act promptly. A failure may lead to a penalty.
What this rule is about
When WRA deals with tax matters, it can require information or documents, and the notice should state what it needs, when it needs it and how you must provide it. Those details set the practical task.
This is the part that matters: the notice sets the practical task. It is not enough to send only what you think is relevant.
What the official source says
Official WRA guidance makes clear that the recipient must comply with every requirement set out in an information notice, subject to the rules that apply. That duty is clear. Within the stated period, at the identified place and in the required manner, you must provide all the material the notice asks you to supply. Do so exactly.
- The notice sets the time allowed for compliance.
- WRA and the recipient can agree a longer period.
- A place named in the notice cannot be used only as a home.
- You can normally provide a copy instead of the original document.
- The notice may specifically ask for the original.
- WRA may also ask for the original within six months after you provide a copy.
What this means in practice
Read every part of the notice when it arrives. Match your response to its instructions, rather than choosing your own format or location.
Need more time? The source says you can agree an extension with WRA. Keep clear evidence of any agreement.
- Note the deadline straight away.
- List each item WRA has requested.
- Check whether copies are enough.
- Check whether the notice asks for originals.
- Keep a record of what you send and when.
How to analyse it
Start with the notice itself. Then work through the request in order. A review or appeal can change what you need to do while it is underway.
- Is the document an information notice from WRA?
- What information or documents does it require?
- What deadline, place and delivery method does it specify?
- Have you agreed more time with WRA?
- Does it require an original document, rather than a copy?
- Have you requested a review or made an appeal against the notice?
Example
WRA asks Mia to send copies of named records by the date and through the method shown in its notice. Mia sends the copies as requested and keeps proof. That will normally meet a request for documents. If the notice asked for originals, or WRA asks for them within six months, she must deal with that further request instead.
Why this can be difficult in practice
People often focus only on the papers requested. That can be a mistake. The deadline, method and place in the notice also matter.
Under the official guidance, requesting a review or making an appeal suspends the duty. Keep proof of that step. Do not assume that an informal query has the same effect.
- A copy is not always enough.
- An original may be requested later.
- A request for more time should be agreed with WRA.
- Ignoring the notice may result in a penalty.
Key takeaways
- Follow the notice’s deadline and instructions.
- Copies usually work, but originals may still be needed.
- A review request or appeal suspends the duty under the official guidance.
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.
Legislation
- TCMA 2016 section 95 — complying with an information notice
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 supplied materials do not include a currency notice for the bundled legislation. The current wording and procedure should be checked before relying on this page.
Evidence you would need
This kind of case is decided on the facts of the individual property. These are the records that usually settle it, and the ones an adviser would ask you for.
- The information notice itself, including its deadline, delivery method and place named for compliance.
- Copies of the documents or information requested.
- Evidence of any agreement with WRA to extend the deadline.
- Evidence that a review has been requested or an appeal has been made.
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 LTT information notices: how to comply with a WRA request [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.] THE LAW THIS TURNS ON - TCMA 2016 section 95 - complying with an information notice https://www.legislation.gov.uk/anaw/2016/6/section/95 Guidance page from the Welsh Revenue Authority on this topic (guidance, not law): https://www.gov.wales/tax-collection-and-management-wales-act-2016-investigative-powers-technical-guidance#6697 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 supplied materials do not include a currency notice for the bundled legislation. The current wording and procedure should be checked before relying on this page. 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: LTT information notices: how to comply with a WRA request
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