Land Transaction Tax trusts: all sections

Land Transaction Tax trusts

The Welsh Revenue Authority publishes its guidance on land transaction tax trusts as one long document. This page breaks it into its 11 sections so you can go straight to the one you need.

Bare trusts
Settlements
Settlement trusts: acquisition by trustees
Settlement trusts: responsibilities of trustees

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Land Transaction Tax trusts: all sections

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Land Transaction Tax trusts: all sections

The Welsh Revenue Authority publishes its guidance on land transaction tax trusts as one long document. This page breaks it into its 11 sections so you can go straight to the one you need.

What this guidance covers

Each link below goes to a single section of the Welsh Revenue Authority’s guidance on land transaction tax trusts, explained in plain English. The reference numbers are the authority’s own, so you can quote them to a solicitor or accountant.

Sections in this guidance

LTTA/5260 to LTTA/5290

LTTA/5310 to LTTA/5380

Where this comes from

These pages rewrite the Welsh Revenue Authority guidance at Land Transaction Tax trusts: technical guidance. The authority’s guidance is its view of how the law applies. It is not the law itself, and the legislation prevails where the two differ.

Key takeaways

This guidance runs to 11 separate sections.
Land Transaction Tax applies to property in Wales. Stamp duty land tax does not.
Quote the reference number when you ask anyone about a specific point.

This page was last updated on 4 September 2026

Useful article? You may find it helpful to read the original guidance here: Land Transaction Tax trusts: all sections

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4 weeks ago

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1 month ago

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1 month ago

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1 month ago

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1 month ago

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1 month ago

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3 months ago

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3 months ago

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4 months ago

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4 months ago

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5 months ago

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5 months ago

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8 months ago

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8 months ago

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8 months ago

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9 months ago

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9 months ago

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9 months ago

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9 months ago

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9 months ago

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10 months ago

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11 months ago

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11 months ago

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11 months ago

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11 months ago

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11 months ago

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11 months ago

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12 months ago

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1 year ago

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1 year ago

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1 year ago

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1 year ago

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1 year ago

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1 year ago

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1 year ago

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1 year ago

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1 year ago

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1 year ago

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1 year ago

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1 year ago

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1 year ago

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Si Wachira

1 year ago

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1 year ago

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Ajmal Mian

1 year ago

I asked Nick a question on stamp duty and his response was very professional setting out the condition applicable to this particular case.

Dhvanil Shah

1 year ago

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1 year ago

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1 year ago

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1 year ago

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2 years ago

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2 years ago

I was stressed out today believing we needed to pay stamp duty on a transfer of a house when previously I didn’t think we did. I called up and asked for advice, explained my situation and that I did not understand. It was explained really clearly to me, which was so helpful. I had already tried to get advice from my accountant who did not know the answer. In fact no one seemed to know the answer until I made this phone call so I am relieved I did.

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2 years ago

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2 years ago

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2 years ago

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David Wong wongchisin88

2 years ago

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2 years ago

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Debora Depaola

2 years ago

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2 years ago

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Land Transaction Tax trusts: all sections

Land Transaction Tax trusts: all sections