Land transaction tax opinion request: missing facts may mean a new request
In brief
A Welsh Revenue Authority tax opinion request should give enough information for the authority to understand the facts and the uncertainty.
- Use the official checklist.
- Identify the person, tax and transaction involved.
- Explain the legal points you think matter.
- Respond promptly to requests for more information.
Scroll down for the full analysis.
Read the original guidance here:
Land transaction tax opinion request: missing facts may mean a new request
Land transaction tax opinion request: missing facts may mean a new request
If you ask the Welsh Revenue Authority for a tax opinion about land transaction tax, Wales’s form of stamp duty, give the full picture from the start, including the people involved, the transaction, and the reason the tax treatment seems unclear. Details matter.
The facts you include may decide whether it can understand the question and give a useful reply.
What this rule is about
A tax opinion request asks the Welsh Revenue Authority to consider uncertainty in your situation. To assess the point properly, it needs to know who is involved, what happened, and why you think the tax treatment may be unclear.
This is not just form filling. One missing fact can change the question entirely.
What the official source says
The Welsh Revenue Authority asks you to use its information checklist when making a request, because the checklist helps it understand the background as well as the point that is uncertain. Use it.
- Give details of the person making the request.
- Identify the tax involved.
- Describe the relevant transaction or activity.
- Set out the legal points you think may apply.
The authority says this information can help it process the request more quickly. It may still need more information.
It needs that before it can give a full reply.
What this means in practice
Start by explaining the real situation in a clear order, so the authority can follow the facts, identify the tax question, and see exactly where the uncertainty lies. Do not rely on a short question.
It rarely tells the whole story.
- Use the checklist before sending your request.
- Match the facts you give to the tax question you are asking.
- Explain why you think more than one answer may be possible.
- Keep a copy of the information you send.
If the Welsh Revenue Authority asks for more details, reply as soon as you can. Otherwise, it says you may need to make a new request so it can consider the current facts.
How to analyse it
Ask yourself one simple question first: could someone who knows nothing about your situation understand the problem from your request? If not, you likely need more context.
- Who is asking for the opinion, and what is their connection to the matter?
- Which Welsh tax is in question?
- What happened, or what is planned to happen?
- What part of the tax treatment is uncertain?
- Which legal points do you believe matter?
Put dates, documents and events in a sensible sequence when they explain the issue, because that order helps you and the authority spot whether an important fact is missing. Keep the story clear.
Example
Marcus is unsure how land transaction tax may apply to a planned property deal. His request identifies him, describes the planned deal, names the tax, and explains the legal point he wants considered.
That gives the Welsh Revenue Authority a starting point. If a key fact is absent, it may ask Marcus for it before giving a full reply.
Why this can be difficult in practice
People often focus on the answer they want and leave out facts that may point the other way, even though those facts can affect the issue the authority must consider. That can slow the request down.
It can also prompt further questions.
- A broad question may hide several separate tax issues.
- Facts can change while a request is waiting for more information.
- The linked checklist may require details that are easy to overlook.
You might think a later email fixes every gap. It may not.
The official source warns that, if you do not respond promptly, you may need to submit a new request.
Key takeaways
- Use the Welsh Revenue Authority’s information checklist.
- Give the facts, tax issue and legal points clearly.
- Reply quickly if the authority asks for more information.
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.
Where this is not settled
- The source does not set out every item on the linked checklist.
- The source does not state how quickly the Welsh Revenue Authority will reply.
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.
- details of the person making the request
- details of the tax involved
- details of the relevant transactions or activities
- the legal points thought to apply
- any further facts requested by the Welsh Revenue Authority
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 What to include in a Welsh Revenue Authority tax opinion 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.] Guidance page from the Welsh Revenue Authority on this topic (guidance, not law): https://www.gov.wales/welsh-revenue-authority-tax-opinion-service#50036 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 every item on the linked checklist. - The source does not state how quickly the Welsh Revenue Authority will reply. 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 opinion request: missing facts may mean a new request
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