What your organisation needs to register for online LTT filing
Online LTT registration checklist
The Welsh Revenue Authority asks organisations for identifying numbers and details of two named people when registering to file LTT online.
- Have the relevant organisation and tax references ready.
- Name a key contact and online administrator.
- Use individual, not shared, email addresses.
Scroll down for the full analysis.
Read the original guidance here:
What your organisation needs to register for online LTT filing
What your organisation needs for online LTT filing
Before your organisation registers to file Land Transaction Tax (LTT) online, gather its tax and registration details, name two people for the roles, and have an individual email address for each person. Do this first.
What this rule is about
This is about setting up an organisation to use the Welsh Revenue Authority’s online LTT service. LTT is the tax on land and property deals in Wales.
Do not start registration until you have the right details, the right people for the named roles, and an individual email address for each person. A shared office inbox will not meet the email rule.
What the official source says
When an organisation registers, the Welsh Revenue Authority lists the details it needs, including organisation numbers, contact details and an account administrator. It gives the types of details the service may ask for.
- Your number from Companies House.
- Your charity number.
- Your partnership or trust Unique Taxpayer Reference, known as a UTR.
- Your Self Assessment UTR if you are self-employed.
- Your VAT registration number.
- Details of a key contact within the organisation.
- A named online administrator who will manage user accounts.
- An individual email address, rather than a shared mailbox.
What this means in practice
Before anyone starts the online form, put the needed details together, check which numbers apply to the organisation, and make sure the named people can be contacted. Keep them ready.
The official source does not say that every organisation will have every number listed. It shows the types of ID numbers the service may ask for.
For email addresses, use an address linked to a person. An address such as first.name@ is the example given. An address such as info@ is not.
- Check the organisation’s records for the registration and tax numbers that apply.
- Choose a key contact whose details can be given during registration.
- Name the person who will manage online user accounts.
- Use individual work email addresses for those people.
How to analyse it
Work through the list in order. Start by finding the organisation and the reference numbers it has. Then choose who will be named for each online role.
- Is the organisation listed at Companies House?
- Does it have a charity number, VAT number or relevant UTR?
- Which number it has matches the organisation’s status?
- Who should be the key contact?
- Who will manage user accounts as the online administrator?
- Does each named person have an individual email address?
Example
Riverside Homes Ltd is preparing to register for online LTT filing. It collects its Companies House number and VAT registration number. It names Priya as the key contact and Dan as the online administrator. Rather than using the firm’s general info@ address, Priya and Dan each use their own work email addresses for their named roles. This meets the email rule.
Why this can be difficult in practice
The list can look as though every item applies to every organisation, even though a company, charity, partnership, trust and self-employed person may have different ID numbers. The source does not say that every item applies.
What often gets missed? The email address rule. A shared inbox can be handy when several people use it, but the Welsh Revenue Authority says the address must identify one person. Use a person’s address.
- Do not assume a general office email address is enough.
- Do not guess which tax reference applies to your organisation.
- Do not leave the administrator unnamed if that person will manage accounts.
- Keep the organisation’s reference numbers ready before registration starts.
Key takeaways
- Prepare the registration and tax numbers that apply to the organisation.
- Name a key contact and an online account administrator.
- Use individual email addresses, not shared mailboxes.
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 say whether every organisation needs every number in the list, or which number applies where an organisation has more than one.
- The source does not explain the duties of the key contact beyond identifying that person, or the administrator’s role beyond managing user accounts.
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 organisation’s Companies House registration number
- the charity number, if held
- the partnership or trust Unique Taxpayer Reference
- the Self Assessment Unique Taxpayer Reference for self-employment
- the VAT registration number
- the name and individual email address of the key contact
- the name and individual email address of the online administrator
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 your organisation needs to register for online LTT filing [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/register-organisation-file-land-transaction-tax-online 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 say whether every organisation needs every number in the list, or which number applies where an organisation has more than one. - The source does not explain the duties of the key contact beyond identifying that person, or the administrator's role beyond managing user accounts. 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 4 September 2026
Useful article? You may find it helpful to read the original guidance here: What your organisation needs to register for online LTT filing
Search Land Tax Advice with Google
