LTT: important information before reporting suspected tax avoidance
Reporting concerns safely
The official Welsh guidance says not to investigate suspected LTT avoidance or evasion, or tell anyone that you are reporting it.
- Put personal safety first
- Do not expect feedback
- Information may be shared with law enforcement agencies
Scroll down for the full analysis.
Read the original guidance here:
LTT: important information before reporting suspected tax avoidance
LTT: important information before reporting suspected tax avoidance
If you are thinking of reporting suspected Land Transaction Tax (LTT) avoidance or evasion, do not investigate it yourself or tell anyone you are making a report. Your safety comes first.
What this rule is about
Land Transaction Tax is the Welsh stamp tax on land and property deals. This official information is for people concerned about possible avoidance or evasion.
It does not ask you to prove what happened. It explains how to protect yourself when you pass on information.
What the official source says
The official source gives five clear warnings about making a report:
- Avoid trying to find out more yourself.
- Keep it to yourself that you are making a report.
- Call the police if you think your personal safety is at risk.
- You should not expect feedback about what happens next.
- Understand that the body receiving the report is not acting for you.
- Be aware that it may share the information with other law enforcement agencies.
What this means in practice
Pass on what you already know rather than trying to fill gaps, because looking for more information could put you at risk or alert someone to your concerns. Leave the matter there.
- Put your safety before gathering extra details.
- Keep the fact that you have reported the matter private.
- You should not assume you will be told the outcome.
How to analyse it
Ask a simple question first: is there any immediate risk to you? If there is, call the police.
- Identify what information you already have.
- Separate facts you know from assumptions.
- Avoid contacting the person you are concerned about.
- Leave any further investigation of the matter alone.
Example
Priya has information that makes her concerned about possible LTT avoidance, but she should not ask neighbours, contact the people involved, or say she is making a report. If she feels threatened, she should call the police.
Why this can be difficult in practice
People often want to check whether their suspicion is right before reporting it, but the official source says not to do that and does not promise an update afterwards. You may hear nothing.
- A report does not mean you will receive a case update.
- Information may be passed to another law enforcement agency.
Key takeaways
- Avoid investigating suspected LTT avoidance or evasion yourself.
- Keep it private that you are making a report.
- Call the police if your safety is at risk.
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.
Where this is not settled
- The source does not say whether, when, or with whom information will be shared in a particular case.
- The source does not set out any reporting process, evidence standard, or response time in this section.
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.
- Keep only information you already have and can describe accurately.
- Do not make enquiries or alert the person you are concerned about.
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 LTT: important information before reporting suspected tax avoidance [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/report-tax-avoidance-or-evasion 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 whether, when, or with whom information will be shared in a particular case. - The source does not set out any reporting process, evidence standard, or response time in this section. 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: LTT: important information before reporting suspected tax avoidance
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