WRA privacy notice when an agent files your LTT return
In short
If an agent helps with your Welsh Land Transaction Tax return, they should give you the WRA privacy notice.
- It explains personal information handling.
- The WRA holds detailed taxpayer information.
- Keep a copy with your return papers.
Scroll down for the full analysis.
Read the original guidance here:
WRA privacy notice when an agent files your LTT return
If someone files your Land Transaction Tax tax return for you, they should give you the Welsh Revenue Authority privacy notice. It explains how the WRA uses your personal information.
What this rule is about
Land Transaction Tax is the Welsh tax on certain land purchases, and a return may contain detailed information about people and organisations that pay devolved taxes in Wales. That information matters.
The privacy notice helps you understand what happens to that information.
What the official source says
Where an agent is involved, the agent should provide the taxpayer with a copy of the WRA privacy notice so that the taxpayer receives the document directly. According to the WRA, it holds detailed information about taxpayers.
- The notice concerns personal information.
- It explains information the WRA collects.
- It also explains how the WRA processes that information.
What this means in practice
Do not treat the notice as irrelevant paperwork when an agent files your return, because it should tell you how the tax authority will handle your information. Read it.
- Ask for the privacy notice if your agent has not sent it.
- Keep it with your return papers.
- Read it before giving further personal details.
How to analyse it
The question is simple: who is sending information to the WRA, and have you received the privacy notice?
- Check whether an agent is acting for you.
- Check that you have a copy of the notice.
- Read what it says about your personal information.
- Keep a record of the version you received.
Example
Ayesha uses an agent to prepare her Land Transaction Tax return. The agent should give Ayesha the WRA privacy notice. That lets her see what personal information the WRA will collect and process.
Why this can be difficult in practice
People often focus on the tax figure and overlook the data they give along the way. The source neither lists every item of information nor explains the notice’s full contents, so consult the notice itself for the data-use details it provides. Check the notice itself.
- An agent helping with a return may be the person who sends the notice.
- A copy of the notice is different from a general explanation about tax.
- The notice itself is the key source for data-use details.
Key takeaways
- The WRA holds detailed taxpayer information.
- An agent should give you the WRA privacy notice.
- Read and keep the notice you receive.
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.
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 WRA privacy notice given to the taxpayer.
- Records showing which agent submitted or helped prepare the return, where relevant.
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 WRA privacy notice when an agent files your LTT return [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/land-transaction-tax-return-guidance 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. 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: WRA privacy notice when an agent files your LTT return
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