Tax Collection and Management (Wales) Act 2016 interest: all sections
Tax Collection and Management (Wales) Act 2016 interest
The Welsh Revenue Authority publishes its guidance on tax collection and management (wales) act 2016 interest as one long document. This page breaks it into its 2 sections so you can go straight to the one you need.
- Late payment interest
- Repayment interest
Scroll down for the full analysis.

Read the original guidance here:
Tax Collection and Management (Wales) Act 2016 interest: all sections

Tax Collection and Management (Wales) Act 2016 interest: all sections
The Welsh Revenue Authority publishes its guidance on tax collection and management (wales) act 2016 interest as one long document. This page breaks it into its 2 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 tax collection and management (wales) act 2016 interest, 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
Where this comes from
These pages rewrite the Welsh Revenue Authority guidance at Tax Collection and Management (Wales) Act 2016 interest: 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 2 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: Tax Collection and Management (Wales) Act 2016 interest: all sections
Search Land Tax Advice with Google
What people say
Most of these Google reviews are from people who emailed me a question and got a helpful written answer. That is step 1 below, and it is genuinely free.

I contacted more than 10 tax advisers that I found on Google, and Nick was the first to respond. His reply was prompt, highly professional, and answered exactly what I was looking for.
They submitted our SDLT refund claim on 4 June 2026, and we received the repayment on 10 July 2026. The whole process was smooth, efficient, and completely hassle-free.
I would highly recommend Nick and his team to anyone looking for tax advice or help with an SDLT refund. Excellent service from start to finish. Well done!
The response I received was exceptionally detailed, clear and practical. The advice carefully explained the relevant SDLT principles, including connected-party transfers, market-value requirements, valuation evidence, the potential corporate rate and the importance of timing between transactions.
What I particularly appreciated was the balanced and careful way the information was presented. It helped me understand the key risks and the practical next steps to discuss with my solicitor. The guidance was extremely useful, clearly written and provided with real care and professionalism.
I am especially grateful that such a thorough initial assessment was provided free of charge. I would highly recommend their services to anyone needing specialist SDLT advice.
What I appreciated most was the level of care and nuance in the analysis rather than giving a simplistic answer, he carefully explained both the opportunities and the risks, as well as the practical evidential considerations involved. The response was comprehensive, commercially aware and easy to understand despite the complexity of the legislation.
I would highly recommend Nick to anyone dealing with complex SDLT matters or property tax issues.
Unlike many other professionals I approached, who either ignored my enquiry or refused to provide any meaningful guidance because of the international aspects involved, Nick took the time to reply in detail and explain the position very clearly and professionally.
His response was thorough, balanced and extremely helpful in understanding the relevant legal and practical issues before proceeding with a property purchase in London.
What really stood out was that several solicitors we approached were either unwilling to give proper advice or would only provide rough figures for how much Stamp Duty we might have to pay, without fully exploring the legislation or our circumstances. Nick took the time to carefully look into the details and explain everything clearly and confidently.
We are extremely grateful for his help and would highly recommend him to anyone needing reliable and knowledgeable Stamp Duty advice. 5 out of 5 stars from us both.
Despite being based in the UK while we are in Sweden, the entire process was impressively smooth. Within just a few emails, everything was clearly explained and efficiently resolved.
Nick is highly professional, reliable, and truly dedicated to achieving the best outcome for his clients. We couldn’t recommend him more highly.
SHADI J
It is so refreshing to see that there are still people out there providing a highly professional pro-bono service! I cannot recommend this enough!
Thanks you Nick.
Once again, thank you, Nick.
We couldn’t believe how quickly he responded to us and it explained the matter with such clarity and detail which helped us understand our position and greatly reduced our stressed! We can’t thank Nick enough!
With such a specific case, I couldn’t find any advice online and Nick’s response gave me the confidence to proceed with our plans AND the practicalities of what documents I would need to show HMRC that my situation actually makes me a first-time buyer. Super clear and professional.
Highly recommend and when we buy, I’ll definitely use Nick’s services for an indemnified letter. His free advice is genuinely valuable and NOT a way to get you to pay money for answers or to milk fees from you.
Thanks Nick!
Professional, knowledgeable and considerate – highly recommended!
Their professionalism, knowledge of the process, and ability to act efficiently made what could have been a stressful experience feel completely manageable. It’s rare to find someone so responsive and effective — I wouldn’t hesitate to recommend their services to anyone dealing with property-related matters.
Nicks professional knowledge and expertise outlined clauses of stamp duty where I was not required to pay stamp duty for stair-casing and based upon remaining percentage being purchased.
This evidence was used to relay back to my solicitor who acknowledged there would be no further action required to pay stamp duty.
This saved me a few thousand pounds.
Nick is highly professional, reliable, takes interest into each clients needs. Would highly recommend and will use in the future.
I have been trying to make sense of the legislation for some weeks now and Nick unravelled the knots that i’ve mentally made of our complicated situation.
He patiently listened whilst I described the multiple aspects and then explained the related schedule to each element in such an easily understandable way, happily clarifying any aspect that I was unsure of.
Nick then invited me to e mail him so that he could explain in writing and refer to the relevant legislation schedule.
I recieved his reply so quickly and the information was presented stage by stage with such clarity that I now feel completely confident that I know which tax is due (and which isn’t !!)
I can’t thank or recommend Nick enough for his remarkable service.
It’s a huge weight lifted !! and i’m ever so grateful.
I struggled to find the answer myself from reading the legislation and tax advisors quoted 100s of pounds in order to research and tell me if the correct answer was yes or no.
Nick responded quickly, same day and provided the answer with a detailed explanation. Exactly what I needed to comply with the legislation. Thank you so much for your help.
Nick thoroughly went through my case in detail, provided with a clear answer and also attached the legislation supporting the answer he provided.
I would definitely recommend their service. Thanks.
Take Julie
He explained everything in an easy-to-understand way, also providing with reference to the guidance, ensuring we felt confident about the process. His professionalism, knowledge, and approachable manner made the experience seamless and stress-free.
We left feeling much more confident thanks to his help!
Highly recommend!
NO VAT
— Indemnified Letter of Advice

Conveyancer holding things up until they have written SDLT advice? I’ll provide a formal, insured opinion from an HMRC-registered tax agent so they can proceed.
How it works
Email me the details of your situation. I’ll reply in writing — free of charge — with a clear explanation of your legal position.
You decide whether that’s enough. Often the free email is all you need — you can forward it to your solicitor for their own assessment.
If a formal letter is needed, we go from there. I’ll quote you a fixed fee before any paid work begins.
Start with step 1. No commitment, no cost — just email me your situation and I’ll clarify the legal position.
Replies usually the same working day. Nick Garner, HMRC-registered tax agent.



