Welsh Revenue Authority: Guidance on Tax Opinion Information Checklist for Property Transactions

What to include in a Welsh Revenue Authority tax opinion request

When asking the Welsh Revenue Authority (WRA) for a tax opinion, you should give a clear, structured explanation of who is making the request, what transaction is involved, and why the tax treatment is genuinely uncertain. The WRA expects enough factual and legal detail, with supporting documents, to understand the issue and respond properly.

• Include the requester’s name and address, and if an agent is acting, also include the taxpayer’s details and a signed mandate authorising the agent.
• Explain the transaction or activity clearly, including the taxes involved, the reason for it, the proposed date, the value, and copies of relevant documents.
• Set out the tax treatment you think applies and the specific questions or issues you want the WRA to consider.
• Identify the legislation you think is relevant, explain the possible alternative interpretations, and refer to any guidance or case law that creates uncertainty.
• Say whether you have asked the WRA about the same or a similar matter before, and include any legal advice you are willing to disclose.
• Requests can be sent through the WRA online contact form with attachments or by post, but incomplete or poorly organised requests may be delayed.

Scroll down for the full analysis.

What to include when asking the Welsh Revenue Authority for a tax opinion

This page explains the information the Welsh Revenue Authority (WRA) expects you to provide when asking for a tax opinion. The checklist matters because the WRA is asking for enough detail to understand the transaction, identify the legal issue, and see why the tax treatment is uncertain. If key information is missing, the request may be delayed or the WRA may be unable to deal with it properly.

What this rule is about

The source material is not setting out a tax charge or relief. It is setting out the practical information requirements for a request to the WRA’s tax opinion service.

A tax opinion request is meant for cases where the tax treatment is not straightforward and there is a genuine question about how the law applies. The checklist is designed to help the WRA receive requests in a consistent format, with enough factual and legal detail to respond usefully.

In practice, this is particularly relevant where a land transaction may have more than one possible tax analysis, or where the legislation, guidance, or case law does not point clearly in one direction.

What the official source says

The WRA asks you to provide information in three broad sections.

First, it wants details about the person making the request. That includes the requester’s name and address. If the request is being made by an agent or other representative, the WRA also wants the taxpayer’s name and address and a signed mandate confirming the representative’s authority to act. The source says that until the WRA has that authority, it cannot correspond with the representative. It also asks for a brief outline of the request.

Second, it wants details about the tax transactions or activity. This includes:

• which taxes the request relates to
• the reasons for the transaction or activity, or the circumstances giving rise to the request
• the facts of the transaction or activity, with copies of all supporting documents
• what tax treatment you think applies, and the issues you want the WRA to consider
• the proposed date of the transaction or activity
• the monetary value of the transaction or activity

Third, it wants details about the legal points. This includes:

• the legislation you think applies
• why you think the legislation is open to different interpretations
• a summary of those different interpretations
• why the tax consequences are uncertain, including reference to published guidance and case law
• copies of any legal advice already received that you are content to disclose
• whether you have asked the WRA about this transaction, or a similar one, before

The source also explains how to submit the request: through the WRA online contact form with attachments, or by post to the WRA Tax Opinions address in Merthyr Tydfil.

What this means in practice

The checklist shows that the WRA does not just want a broad question such as “does LTT apply?” or “is relief available?”. It wants a properly evidenced request that brings together the facts, the legal issue, and the competing interpretations.

The practical message is that a tax opinion request should be prepared almost like a structured case summary.

You should make it easy for the WRA to answer three basic questions:

• Who is asking, and are they authorised to do so?
• What exactly is happening, and when?
• Why is the tax treatment uncertain?

If you are acting through an agent, the signed mandate is essential. The source is clear that without it, the WRA cannot correspond with the representative.

The request should also be specific about the tax analysis. The WRA wants to know not only the facts, but also what you think the correct tax treatment is and which issues you want it to address. That means you should not leave the authority to work out the legal question for itself from a bundle of documents.

The request is also expected to engage with the law. The source specifically asks for the legislation you think applies, the alternative interpretations, and references to guidance and case law where these contribute to the uncertainty. That suggests the service is aimed at genuine interpretative questions, not routine requests for basic guidance.

How to analyse it

A sensible way to prepare a request is to work through the checklist in the same order as the WRA’s page.

1. Identify the parties clearly.

• Who is making the request?
• Who is the taxpayer?
• If an agent is involved, is there a signed mandate?

2. Define the transaction or activity precisely.

• What is being done?
• Which tax or taxes are involved?
• What is the commercial or practical reason for the transaction?
• When is it expected to happen?
• What is the value?

3. Assemble the factual material.

• What documents explain the arrangement?
• Are there contracts, draft contracts, plans, correspondence, valuations, corporate documents, or other papers that the WRA needs to see?
• Do the documents match the factual summary in the request?

4. State your proposed tax analysis.

• What do you think the tax result should be?
• Which precise issues do you want the WRA to consider?

5. Explain the legal uncertainty.

• Which legislation appears relevant?
• Why is the legislation not clear on these facts?
• What are the competing interpretations?
• How would each interpretation affect the tax outcome?
• Does published guidance help, or does it leave room for doubt?
• Is there case law pointing in more than one direction, or no case law directly on point?

6. Disclose relevant history.

• Have you asked the WRA about this or a similar arrangement before?
• Have you received legal advice that you are willing to share?

Following that structure should make the request easier for the WRA to review and reduce the risk of missing a point the checklist specifically asks for.

Example

This is an illustration of how the checklist might be used.

A buyer proposes to enter into a land transaction in Wales and believes Land Transaction Tax may apply in a way that is not straightforward. Their solicitor wants a tax opinion from the WRA.

A complete request would not simply ask, “How is this taxed?” It would set out:

• the buyer’s details
• the solicitor’s details
• a signed mandate authorising the solicitor to act
• a short summary of the proposed transaction
• that the tax in question is LTT
• the commercial reason for the transaction
• the proposed completion date and value
• the relevant documents, such as the draft contract and any supporting papers
• the solicitor’s view of the correct tax treatment
• the legislative provisions thought to apply
• an explanation of why there are two possible readings of those provisions
• any relevant WRA guidance or case law that leaves the position uncertain
• whether the WRA has been asked about a similar arrangement before

That approach gives the WRA the factual and legal framework it needs to respond.

Why this can be difficult in practice

The main difficulty is often not identifying the transaction, but identifying the real legal uncertainty.

Some requests are weak because they provide documents but do not explain what point of law is actually in dispute. Others state a legal question in the abstract but do not provide enough facts for the WRA to apply the law to the case.

Another difficulty is deciding how much material to include. The source asks for all supporting documents, but the request still needs to be organised. If the key facts are buried in a large bundle with no explanation, that may make the request harder to deal with rather than easier.

There can also be judgement involved in describing alternative interpretations. The source expects you to explain why the legislation is open to more than one reading. That requires more than saying the law is unclear. You need to show where the uncertainty comes from, and why different outcomes are realistically arguable.

Finally, where an agent is acting, the authority point is straightforward but important. Without the signed mandate, the WRA says it cannot correspond with the representative. That is an administrative point, but it can stop progress entirely.

Key takeaways

• A WRA tax opinion request should explain both the facts and the legal uncertainty, not just ask a broad tax question.
• If an agent is acting, a signed mandate is required before the WRA can correspond with them.
• The strongest requests are structured around the WRA checklist: who is asking, what is happening, what the taxpayer thinks the tax result is, and why the law is genuinely uncertain.

This page was last updated on 24 March 2026

Useful article? You may find it helpful to read the original guidance here: Welsh Revenue Authority: Guidance on Tax Opinion Information Checklist for Property Transactions

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