Land Transaction Tax email: written consent needed for personal or financial details
Emailing the Welsh Revenue Authority
If your tax email includes personal information, you must first give written confirmation.
- Accept the risks of email
- Allow financial information by email
- Check spam settings
Scroll down for the full analysis.
Read the original guidance here:
Land Transaction Tax email: written consent needed for personal or financial details
Land Transaction Tax email: written consent needed for personal or financial details
Email can be useful for contacting the Welsh Revenue Authority, but messages containing personal or financial details require extra checks before email can be used. Written confirmation that you accept the risks of email must come first.
What this rule is about
This rule concerns email contact with the Welsh Revenue Authority about tax matters that include personal information, and it describes an email process rather than a change to your land tax bill. It does not change your land tax bill.
What the official source says
Before using email in this way, the Welsh Revenue Authority says it needs your written confirmation.
- You understand and accept the risks of using email.
- You are happy for financial information to be sent by email.
- You agree that attachments can be used.
- You check that your spam filter will not reject or delete its emails.
What this means in practice
Do not treat the sending of one email as settling these points, because you must provide the written confirmation requested by the Authority and check your email address and spam settings. Check these details first.
- Confirm the three email points in writing.
- Check that messages from the Authority can reach your inbox.
- Make sure spam settings do not delete those messages.
How to analyse it
Before choosing email, consider these questions.
- Will the message include personal information?
- Will it include financial information?
- Have you confirmed each point in writing?
- Could your spam filter block the reply?
Example
Asha wants to contact the Welsh Revenue Authority by email about her land tax matter. Her message contains personal and financial details. Before she uses email, she confirms in writing that she accepts the risks, permits financial information by email, and agrees to attachments. She checks her spam settings as well.
Why this can be difficult in practice
It can be easy to overlook that the confirmation must be in writing, even when you have already decided to use email and understand the associated risks. Written confirmation is required. A spam filter may also stop a message reaching you by rejecting it or deleting it when it arrives. Check your settings.
- Do not leave out one of the three confirmations.
- Do not assume an attachment is outside this process.
- Do not rely on a spam filter being checked later.
Key takeaways
- Email needs written confirmation when the matter has personal information.
- That confirmation covers email risks, financial information and attachments.
- Check your spam settings so you can receive the reply.
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.
- Welsh Revenue Authority, If you want to use email
Where this is not settled
- The source does not set out a required form of words for the written confirmation.
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 copy of the written email confirmation.
- Evidence that the relevant email account can receive Welsh Revenue Authority messages.
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 email to contact the Welsh Revenue Authority [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/welsh-revenue-authority-using-email-correspond-about-tax#63771 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 set out a required form of words for the written confirmation. 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: Land Transaction Tax email: written consent needed for personal or financial details
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