Paying Land Transaction Tax after filing online
Paying LTT online
After submitting an online LTT return, arrange payment using its 12-digit UTRN.
- Pay the exact amount shown
- Do not round to whole pounds
- Make a separate payment for every return
Scroll down for the full analysis.
Read the original guidance here:
Paying Land Transaction Tax after filing online
Once you submit an online Land Transaction Tax return, you must arrange separate payment by the filing date, using the correct reference and exact figure shown on the return. LTT is Wales’s land tax, often called stamp duty.
What this rule is about
Your online return tells the Welsh Revenue Authority, or WRA, how much LTT you owe, while payment remains a separate task due by the return’s filing date. The law sets that deadline.
What the official source says
The WRA gives practical instructions to help you match an online payment to the correct return. Where several returns require payment at the same time, the instructions require you to identify every return separately so each payment is matched correctly. Follow those instructions.
- Submit the LTT return first.
- Arrange payment of the tax due.
- Use the 12-digit Unique Transaction Reference Number, known as the UTRN.
- Find that number in your online account.
- Pay exactly the amount shown as due on the return.
- Make a separate payment for each return.
- Do not round the amount up or down to a whole pound.
What this means in practice
Check the return before making the payment. The UTRN provides the key link between the money and the online return. If you have more than one return, even where they are being dealt with together and the total appears straightforward, do not combine the amounts into a single payment. Keep them separate.
- Copy the UTRN carefully as the payment reference.
- Use the amount shown on that specific return.
- Keep each return and its payment separate.
- Include the pence shown on the return.
How to analyse it
Work through the return details in a simple order. Take particular care when several property matters are moving at once, each has its own return, and payments fall due at the same time. Match every payment to the correct return.
Take care here.
- Has the online return been submitted?
- What exact amount does that return show as due?
- What is its 12-digit UTRN?
- Is there another return needing its own payment?
- Have you avoided rounding either amount?
Example
Alex submits two online returns. One lists £1,247.36 due and the other lists £82.64. Alex should make two separate payments, one for each exact figure, using the relevant UTRN for each return rather than combining the two amounts in one payment.
Paying £1,330 as one rounded payment would not follow the WRA’s instructions.
Why this can be difficult in practice
You might think that rounding a small number of pence makes no difference when the total looks close enough. You may also make the payment promptly and already have submitted the return.
The official source says not to do it.
It also does not explain what the WRA does if you make a payment with a wrong reference, even when the amount is correct. This can happen after you file the return and notice the mistake later.
The page gives no correction process.
- A UTRN from a different return may cause confusion.
- A combined payment does not follow the stated online process.
- The supplied page gives no correction process for payment mistakes.
Key takeaways
- Pay after submitting the online return.
- Use the 12-digit UTRN as the reference.
- Pay each return’s exact amount separately.
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 LTT due 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.
- Welsh Revenue Authority, Pay Land Transaction Tax: online payment instructions
Where this is not settled
- The supplied official page does not explain what to do if the payment amount, payment reference or number of payments is wrong.
- No currency notice was available in the mounted skills, so the current status of the bundled statutory text should be checked before relying on it for a live transaction.
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 submitted return showing the precise tax due.
- The 12-digit UTRN from the online account.
- Payment records showing the amount, reference and separate payment for each return.
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 Paying Land Transaction Tax after filing online [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 LTT due 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 official page does not explain what to do if the payment amount, payment reference or number of payments is wrong. - No currency notice was available in the mounted skills, so the current status of the bundled statutory text should be checked before relying on it for a live transaction. 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: Paying Land Transaction Tax after filing online
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