How to report Land Transaction Tax scams to the WRA
Reporting LTT scams
The WRA asks you to report suspicious emails, texts and websites linked to it.
- Send reports to [email protected].
- Delete the item after reporting it.
- Report repeat or similar messages too.
Scroll down for the full analysis.
Read the original guidance here:
How to report Land Transaction Tax scams to the WRA
Report suspicious WRA messages or websites about Land Transaction Tax (LTT) to [email protected], then delete them. LTT replaced Stamp Duty Land Tax in Wales. Reporting can help the WRA investigate.
What this rule is about
Rather than explaining how to calculate a tax bill, this page concerns scams connected with the WRA, whether they arrive as phishing emails, fake texts or misleading websites. It is not a tax-calculation guide.
What the official source says
The WRA directs you to report every scam of this type that is related to it, whether it appears as an email, text or website, to its security email address. Delete it afterwards.
- Report phishing emails that appear to relate to the WRA.
- Report bogus text messages linked to the WRA.
- Report misleading websites linked to the WRA.
- Send the report to [email protected].
- Delete the item after you have sent it.
What this means in practice
Even if you have already reported a similar email or text, do not dismiss a repeat message, because the WRA specifically asks you to report it as well. Report it. It says it will reply and may ask for more details.
- Report a similar message even if you reported an earlier one.
- Expect the WRA to reply to your report.
- Be ready to give more information if the WRA asks.
How to analyse it
Begin by considering the link to the WRA. Does the email, text or website claim to come from it or concern its taxes? If it does, the official page asks you to report it through the stated email address.
- Identify whether the item is WRA-related.
- Check whether it is an email, text or website.
- Send it to [email protected].
- Delete it afterwards.
Example
Nia gets two similar emails claiming to concern her LTT position. She sends both emails to [email protected] and deletes them. The WRA replies and may ask her for more information.
Why this can be difficult in practice
Although similar scams are not always identical, the WRA still asks for reports, while its official page neither lists every warning sign nor specifies extra information it may need. That can make identification harder.
- A repeated message may still be useful to report.
- The source does not give a complete checklist for spotting scams.
Key takeaways
- Report WRA-related phishing emails, bogus texts and misleading websites.
- Use [email protected], then delete the item.
- Report similar messages again if you receive them.
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
- LTTA 2017 section 2 — creates LTT and gives WRA responsibility for it
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 official source does not say what further information the WRA may request.
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 suspicious email, text message or website details, and any further information requested by the WRA.
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 How to report Land Transaction Tax scams to the WRA [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 - LTTA 2017 section 2 - creates LTT and gives WRA responsibility for it https://www.legislation.gov.uk/anaw/2017/1/section/2 Guidance page from the Welsh Revenue Authority on this topic (guidance, not law): https://www.gov.wales/welsh-revenue-authority-tax-related-phishing-and-scams#46571 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 official source does not say what further information the WRA may request. 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: How to report Land Transaction Tax scams to the WRA
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