How to pay Land Transaction Tax by bank transfer
Paying LTT digitally
The WRA accepts electronic transfer, CHAPS and BACS payments. A BACS payment must be sent four working days before the due date.
- Use the exact UTRN or paper-return reference.
- Do not add spaces or “UTRN” before a UTRN.
- Check current WRA bank details before sending money.
Scroll down for the full analysis.
Read the original guidance here:
How to pay Land Transaction Tax by bank transfer
You can pay Land Transaction Tax, or LTT, by electronic transfer, CHAPS or BACS. The reference is the part people get wrong: if it does not match the WRA record, your payment may be delayed.
What this rule is about
The Welsh Revenue Authority, or WRA, receives Land Transaction Tax. Where tax is due with a return, and regardless of whether payment is sent by electronic transfer, CHAPS or BACS, the law requires payment by the filing date. That deadline applies.
The WRA’s payment page explains how to send the money through a bank. It is guidance about the payment process, rather than the law itself.
What the official source says
The WRA says you can make a digital payment using one of these methods:
- electronic funds transfer
- CHAPS
- BACS, sent four working days before the due date
- a UTRN as the payment reference
- a paper-return payment reference, if you made a paper return
- no spaces, the letters “UTRN”, or other text before a UTRN
For payments within the UK, the page gives these WRA bank details:
- account name: Welsh Revenue Authority Tax
- sort code: 60 70 80
- account number: 10028838
- bank: NatWest
For an overseas account, it gives IBAN GB46NWBK60708010028838 and BIC NWBKGB2L.
What this means in practice
When you send money by electronic transfer, CHAPS or BACS, your bank reference lets the WRA connect it with the right LTT return, even when the account details are correct. Bank details alone cannot ensure fast matching.
- Use the UTRN exactly as given if you have one.
- Use the paper-return payment reference if that is how you filed.
- Allow extra time for BACS before the due date.
CHAPS, BACS and electronic transfer are different bank services. The official page gives a specific lead time only for BACS.
How to analyse it
Check these points in sequence before transferring. This reduces the risk of a payment sitting unmatched.
- Confirm whether you are paying by electronic transfer, CHAPS or BACS.
- Find the UTRN or your paper-return payment reference.
- Copy the reference without added words or gaps.
- Check the account details against the current WRA page.
Example
Amira is paying by BACS and has a UTRN. Because she is paying by BACS and has a UTRN, she sends the payment four working days before the due date and enters the UTRN alone as the bank reference, without adding any other text. She does not add “UTRN” before it. That gives the WRA the reference format its page asks for.
Why this can be difficult in practice
It is easy to treat the payment reference as a note for your own records. Here, it is how the WRA matches your payment. A small formatting change can matter.
- A BACS transfer sent too late may not arrive by the due date.
- Adding spaces or labels before a UTRN may delay matching.
- Bank details can change, so check the live WRA page before sending money.
Key takeaways
- You can pay LTT by electronic transfer, CHAPS or BACS.
- Send a BACS payment four working days before the due date.
- Use the exact UTRN or paper-return reference.
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
- LTTA 2017 section 57 — when land transaction tax must be paid
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 page has no publication or last-updated date, so its bank details and payment instructions should be checked on the live WRA page before money is sent.
- The source does not say what action the WRA will take if a payment is delayed because the reference is wrong.
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 UTRN or paper-return payment reference used for the transfer
- Bank confirmation showing the date, amount and payment reference
- The current WRA payment page if payment details need confirming
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 How to pay Land Transaction Tax by bank transfer [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 - LTTA 2017 section 57 - when land transaction tax must be paid https://www.legislation.gov.uk/anaw/2017/1/section/57 Guidance page from the Welsh Revenue Authority on this topic (guidance, not law): https://www.gov.wales/pay-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 supplied page has no publication or last-updated date, so its bank details and payment instructions should be checked on the live WRA page before money is sent. - The source does not say what action the WRA will take if a payment is delayed because the reference is wrong. 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: How to pay Land Transaction Tax by bank transfer
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