Before you create an online account to file Land Transaction Tax
Before you register
Check whether your organisation already has an online Land Transaction Tax account, then obtain its registration number from the online administrator.
- Contact the Welsh Revenue Authority if you are unsure about an existing account.
- The administrator can find the number in Manage online users.
- Read the online-service terms and privacy policy.
Scroll down for the full analysis.
Read the original guidance here:
Before you create an online account to file Land Transaction Tax
Before you create an online account to file Land Transaction Tax
Before you sign up, check if your organisation already has an online account. You will also need its registration number. This step is for setting up an account. It is not a guide to working out stamp duty or Land Transaction Tax.
What this rule is about
The Welsh Revenue Authority provides an online service that organisations use to file Land Transaction Tax returns when they need to send those returns online. Check first.
Your organisation may have an account already. Making another account without checking could cause confusion.
The main point is simple: get the right organisation details before you start.
What the official source says
Before you register for the service, the official source says you should make three checks so that you use the right account and details. Do this first.
- If you are unsure whether an account exists, contact the Welsh Revenue Authority.
- Get the registration number for your organisation before you sign up.
- Ask the online administrator for that number.
- The administrator can find it on the Manage online users page.
- Read the online service terms.
- Read the policy on privacy.
What this means in practice
Do not see the registration number as something you can get from a property address or a tax return. The source says your organisation’s online administrator has it.
- Check internally who acts as the online administrator.
- Ask that person for the organisation registration number.
- Pause and contact the Welsh Revenue Authority if an account may already exist.
How to analyse it
Check if there is an account before you enter any registration details, so you do not guess and the right people can manage access. Take this step first.
- Are you registering for an organisation rather than yourself?
- Does anyone in that organisation already use the online service?
- Who has access to Manage online users?
- Have you read the service terms and privacy information?
Example
Rhodri is asked to set up online filing for his firm. He does not know if a workmate has signed up. Instead of making a new account, he contacts the Welsh Revenue Authority. He also asks the firm’s online administrator for the registration number on Manage online users.
Why this can be difficult in practice
People often think there is no account because they have not used it. That is not enough. Someone else in the same organisation may already manage online access.
- An administrator may have changed roles or left the organisation.
- The registration number may not be held by the person filing the return.
- The source does not set out a replacement process for a missing number.
Key takeaways
- Check for an existing account first.
- Get the registration number from the online administrator.
- Read the terms and the privacy policy before you sign up.
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.
- Welsh Revenue Authority, Before you start: creating a user account to file Land Transaction Tax online
Where this is not settled
- The source does not say how quickly the Welsh Revenue Authority will confirm whether an account already exists.
- The source does not explain whether a new account can be created where an existing account is found.
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.
- Your organisation’s registration number
- Confirmation from the Welsh Revenue Authority if you are unsure whether an account already exists
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 Before you create an online account to file Land Transaction Tax [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/create-user-account-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 how quickly the Welsh Revenue Authority will confirm whether an account already exists. - The source does not explain whether a new account can be created where an existing account is found. 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 3 September 2026
Useful article? You may find it helpful to read the original guidance here: Before you create an online account to file Land Transaction Tax
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