Land Transaction Tax: WRA powers to copy records
WRA inspection records
During a Welsh Land Transaction Tax inspection, the WRA may copy, remove and retain documents, and check relevant electronic information.
- You can request a free copy and receipt for a document you produced.
- The document may only be kept for a reasonable period.
- Obstruction may result in a penalty.
Scroll down for the full analysis.
Read the original guidance here:
Land Transaction Tax: WRA powers to copy records
During a Land Transaction Tax (LTT) check in Wales, the Welsh Revenue Authority may look at records on site. This is not the same as stamp duty in England. Taken documents require free copies and receipts.
What this rule is about
An inspection may involve paper files, digital records and computer equipment. This power governs records during premises inspections.
That matters because a missing file can disrupt a business or a property transaction. Keeping a clear note of what the WRA has taken can avoid later confusion.
What the official source says
During an inspection, the WRA’s technical guidance says it may copy or extract a document, remove and keep it for a reasonable period, access information held electronically, and check relevant equipment. These powers extend beyond paper files.
- It may copy a document or make an extract from it.
- It may remove and keep a document for a reasonable period.
- The producer gets both free on request.
- It may access documents and information held in electronic form.
- It may inspect and check a relevant computer and related equipment or materials.
- Someone who obstructs these powers may face a penalty.
What this means in practice
When the WRA removes an original document during an inspection, even where it needs that document for only a reasonable period and has copied other material, the person who handed it over can request a receipt and a free copy. Original records need not stay behind.
Digital records count too. Computer files remain within the inspection.
- Ask for a receipt as soon as a document is removed.
- Ask for a copy if you need the record for day-to-day work.
- Record the document name, date and who received it.
- Keep a note of any computer, device or system checked.
How to analyse it
Start with whether, during an inspection of premises, the WRA removed a document, copied it, or checked electronic information, because the answer determines the record you should keep and what you may ask for. Keep a clear record.
- Check that the event happened during an inspection of premises.
- Identify whether the item was paper, electronic information, or computer equipment.
- Write down whether the WRA copied, removed or retained anything.
- If an original was taken, ask for a receipt and a copy.
- Consider whether the time it is kept remains reasonable in the circumstances.
Example
Rhys keeps Land Transaction Tax records on paper and on a laptop. During an inspection, the WRA copies several files and removes one paper record. Rhys asks for a receipt and a copy of that record. The guidance says the WRA must provide both without charging him. It may also check the laptop if it is relevant to the records.
Why this can be difficult in practice
The key word is “reasonable”. Because the guidance gives no set number of days for keeping a document, what remains reasonable may depend on the document, why it is needed, and the work that remains. Context matters.
People also sometimes treat a computer check as separate from a records check. Relevant computers remain within electronic records checks. Related materials remain relevant too.
- A receipt request should come from the person who produced the document.
- A document may be copied without being removed.
- Electronic information can include more than a printed file.
- The source does not state the penalty amount for obstruction.
Key takeaways
- The WRA may copy or remove records during an inspection.
- Ask for a free receipt and copy if it takes a document.
- Do not obstruct a relevant records or computer check.
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 113 — powers to handle records during an inspection
- TCMA 2016 section 146 — penalty for obstructing tax investigation powers
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
- What counts as a reasonable period for keeping a document will depend on the facts.
- This page does not explain when the WRA may begin an inspection or the amount of any penalty.
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.
- A record of each document removed or copied
- Any request for a copy and receipt
- Details of the electronic records or equipment checked
- Notes of what happened during the inspection
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 Land Transaction Tax: WRA powers to copy records [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 113 - powers to handle records during an inspection https://www.legislation.gov.uk/anaw/2016/6/section/113 - TCMA 2016 section 146 - penalty for obstructing tax investigation powers https://www.legislation.gov.uk/anaw/2016/6/section/146 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#6711 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 - What counts as a reasonable period for keeping a document will depend on the facts. - This page does not explain when the WRA may begin an inspection or the amount of any penalty. 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
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