LTT review requests: procedure and the 30-day deadline
LTT review request deadlines
To ask WRA to review an LTT decision, send a notice of request that explains your reasons. The normal deadline is 30 days from the decision date, but different dates apply after a settlement withdrawal or an enquiry-related amendment.
- WRA must receive the request within the relevant period.
- Keep the decision and proof of delivery.
- Check the date that starts the 30 days.
Scroll down for the full analysis.
Read the original guidance here:
LTT review requests: procedure and the 30-day deadline
If you want the Welsh Revenue Authority (WRA) to look again at a Land Transaction Tax (LTT) decision, you usually have 30 days to ask. LTT is Wales’s version of stamp duty. Missing the deadline may mean losing this route to challenge the decision.
What this rule is about
A review allows WRA to reconsider a decision that can be challenged, although nothing happens automatically unless you ask by giving WRA a formal notice of request. You must act.
The date that begins the 30 days matters, since it is usually when WRA issued its decision rather than when you first had time to deal with it. Check it promptly.
What the official source says
WRA’s technical guidance says your notice of request must reach WRA within the relevant 30-day period. It must also explain why you want the decision reviewed. These are the grounds for review.
- For a normal appealable decision, the period starts on the date WRA issued the decision.
- If you withdrew from a settlement agreement with WRA, it starts on the withdrawal date.
- If WRA amended your tax return during an enquiry, the period begins when WRA tells you that the enquiry is complete.
What this means in practice
Check the deadline before you have every document, because WRA must receive the notice within the period stated in the guidance, not simply have it sent then. Do not wait.
- Keep the decision letter and record its issue date.
- State clearly what part of the decision you say is wrong.
- Keep proof of when and how you sent the request.
A short request with clear reasons is better than a vague complaint. Say what WRA decided, why you disagree, and what you think should change.
How to analyse it
Start with the event that led to the review request. That tells you which date starts the clock.
- Identify the WRA decision you want reviewed.
- Check whether it is an appealable decision.
- Decide whether the normal, settlement, or enquiry timing rule applies.
- Find the relevant date on WRA’s notice or agreement records.
- Make sure your request gives the reasons for review.
Example
Rhodri receives a WRA decision about his LTT return. He thinks WRA has used the wrong facts. He sends a notice of request on day 28, explains which facts he disputes, and keeps evidence that WRA received it. On these facts, he has acted within the normal 30-day period described in the guidance.
Why this can be difficult in practice
People often focus only on the amount of tax. The timing can be just as important. A settlement withdrawal or an enquiry-related amendment has its own starting point.
- A decision letter may arrive after its issue date.
- A settlement withdrawal date may need checking against the written record.
- An enquiry can involve several letters, but WRA’s notice that the enquiry is complete is the key notice.
- The source does not explain the detailed rules for calculating the 30 days.
Key takeaways
- Ask WRA for a review by a notice of request.
- Give your reasons for seeking the review.
- Check which event starts the 30-day deadline.
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
- TCMA 2016 section 173 — requesting an internal review of tax decisions
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 supplied source does not explain which decisions are appealable.
- The supplied source does not explain how the 30-day period is calculated or whether a late request can be accepted.
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 date on WRA’s decision notice.
- A copy of the notice of request and the grounds given.
- Proof that WRA received the request.
- The withdrawal date for any settlement agreement.
- WRA’s notice confirming that an enquiry was complete.
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 LTT review requests: procedure and the 30-day deadline [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 - TCMA 2016 section 173 - requesting an internal review of tax decisions https://www.legislation.gov.uk/anaw/2016/6/section/173 Guidance page from the Welsh Revenue Authority on this topic (guidance, not law): https://www.gov.wales/tax-collection-and-management-wales-act-2016-reviews-and-appeals-technical-guidance#6626 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 source does not explain which decisions are appealable. - The supplied source does not explain how the 30-day period is calculated or whether a late request can be accepted. 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: LTT review requests: procedure and the 30-day deadline
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