Welsh Revenue Authority: Email Correspondence Guidance and Security Measures for Tax Matters

Using Email with the Welsh Revenue Authority for Land Transaction Tax

The Welsh Revenue Authority (WRA) may deal with Land Transaction Tax matters by email, but only if you accept the security risks. Email can be quicker and more convenient, yet it may expose personal and financial information to interception, alteration or malicious attachments. You can choose to use email, opt out at any time, or ask the WRA to use another agreed method instead.

• The guidance is about how the WRA communicates, not how Land Transaction Tax is calculated.
• If you want to use email for personal or financial information, you must confirm in writing that you accept the risks and agree to the use of attachments.
• The WRA will try to limit the information sent by email and may use encryption where sensitive material is involved.
• You should check that WRA emails come from addresses ending in @wra.gov.wales or @acc.llyw.cymru, and query anything suspicious.
• You should make sure spam filters do not block genuine WRA messages, and the WRA may verify unknown senders before replying.
• You can stop email being used for personal information at any time, agree another contact method, or authorise an agent to deal with the WRA for you.

Scroll down for the full analysis.

Using email with the Welsh Revenue Authority about Land Transaction Tax

This page explains what it means if you choose to deal with the Welsh Revenue Authority (WRA) by email about tax matters, including Land Transaction Tax. The main point is simple: email can be convenient, but it carries security risks. The WRA will use email only on certain terms, and you can choose not to use it for personal or financial information.

What this rule is about

The official guidance is not about how Land Transaction Tax is calculated. It is about how the WRA communicates with taxpayers and others about tax matters that may involve personal or financial information.

That matters because tax correspondence often includes sensitive material: names, addresses, transaction details, financial information and supporting documents. Email is quick, but it is not automatically secure. The guidance sets out the risks, the WRA’s approach to reducing them, and the consent it expects before using email in this way.

What the official source says

The WRA says email can make communication easier and quicker, but there are risks when personal information is sent this way. In particular:

• emails sent over the internet may be intercepted
• there is no guarantee that an email sent over an insecure network has not been altered in transit
• attachments may contain viruses or malicious code

To reduce those risks, the WRA says it will only include the information needed when discussing a tax matter by email. In some cases it may encrypt emails, especially where sensitive information is involved, and it is willing to discuss secure methods with the recipient.

The WRA also says recipients should check that emails genuinely come from addresses ending in “@wra.gov.wales” or “@acc.llyw.cymru”. If the WRA receives an email from a sender it does not recognise from the details already provided, it will verify the position before replying. Taxpayers can similarly query suspicious messages by contacting the WRA’s security team.

If you want to use email for matters involving personal information, the WRA requires written confirmation that:

• you understand and accept the risks of using email
• you are content for financial information to be sent by email
• attachments can be used

You are also expected to make sure your spam filters do not reject or automatically delete WRA emails.

If you do not want to use email for personal information, you can opt out at any time and ask the WRA to communicate in another way. The alternative method will be agreed by phone or in writing by post.

The WRA keeps your confirmation on file and applies it to future communications, reviewing it when it contacts you to make sure it is still up to date.

The guidance also notes that you can authorise someone else, such as a tax adviser, friend or relative, to act for you in your tax affairs.

What this means in practice

If you are corresponding with the WRA about a land transaction, the practical issue is not whether email is allowed in the abstract. It is whether you are willing for tax information to be exchanged by a method that is convenient but carries recognised security risks.

In practice, choosing email means accepting that the WRA may send personal and financial material electronically, including attachments. The WRA will try to limit the information it includes and may use encryption in some cases, but the guidance does not say ordinary email is risk-free.

If you do not want that, you can stop email being used for personal information. That may be sensible where:

• other people can access your inbox
• you use a shared work or family email account
• you are concerned about phishing or impersonation
• the documents involved are especially sensitive

For conveyancers, taxpayers and agents, the practical consequence is that communication preferences should be considered early. If a transaction is time-sensitive, email may be faster. But that convenience needs to be balanced against confidentiality and document security.

How to analyse it

A sensible way to approach this guidance is to ask the following questions.

• Will the correspondence include personal or financial information?
• Am I content for that information to be sent by email, knowing the risks the WRA identifies?
• Am I willing for attachments to be used?
• Is my email account secure and private enough for this purpose?
• Will my spam or security settings block genuine WRA messages?
• Do I know how to check that an email really comes from the WRA?
• Would post or telephone be more appropriate for this matter?
• Should an authorised agent deal with the correspondence instead?

If you choose email, it is sensible to keep a clear written record of that choice and to monitor whether your contact details and preferences remain current. That fits with the WRA’s approach of keeping your confirmation on file and reviewing it over time.

Example

A buyer has a Land Transaction Tax query and wants to send supporting documents to the WRA quickly. The buyer agrees in writing that email can be used, understands the risks, and is content for attachments and financial information to be sent that way. The WRA can then use email for that correspondence, while limiting the information included and using encryption where it considers that appropriate.

By contrast, if the buyer uses a shared family email account and does not want tax information sent there, the buyer can tell the WRA not to use email for personal information. The WRA should then agree another method of communication.

Why this can be difficult in practice

The difficult part is that convenience and security do not always point in the same direction. Email is often the quickest way to move a tax matter forward, especially where documents are needed urgently. But the guidance makes clear that internet email is not inherently secure.

Another practical difficulty is that consent to email is not just about receiving short messages. It also covers financial information and attachments. Some people may agree to email in general without appreciating that this could include sensitive documents.

There is also a verification issue. The guidance tells users to check the sender’s domain and to be alert to suspicious messages. That is important because a fraudulent email can look convincing. The fact that the WRA may verify unrecognised senders before replying shows that identity and authenticity are treated as real risks, not formalities.

Finally, communication arrangements can change over time. An email address may stop being private, an agent may start acting, or a taxpayer may simply no longer be comfortable with email. The guidance allows for that by letting people opt out at any time and by saying the WRA reviews the agreement when it makes contact.

Key takeaways

• The WRA will use email about tax matters only on the basis that you understand and accept the security risks.
• If you agree to email, that includes the possibility of financial information and attachments being sent electronically.
• You can opt out of email for personal information at any time and ask the WRA to use another agreed method.

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: Email Correspondence Guidance and Security Measures for Tax Matters

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