LTT enquiries: referring a question to a tribunal
LTT tribunal referrals during an enquiry
You and the WRA can agree to refer a question from an open LTT enquiry to a tribunal. This may settle an important issue, but it pauses closure of the enquiry.
- Both sides must agree.
- The person making the return may withdraw the referral.
- The WRA must take the determination into account.
Scroll down for the full analysis.
Read the original guidance here:
LTT enquiries: referring a question to a tribunal
If the Welsh Revenue Authority is checking your Land Transaction Tax return, and you and the WRA agree that an unanswered question needs a tribunal’s decision before the enquiry can move forward, you can send that question to a tribunal.
That can settle one issue before the LTT enquiry ends. But it also pauses the usual route to closing the enquiry.
What this rule is about
The WRA formally checks an LTT return. A narrow question may affect the rest of that check. Instead of waiting for the whole enquiry to end, both sides can agree to ask a tribunal to decide the question.
The WRA cannot force this on you. You cannot require it alone either. Agreement starts the process.
The aim is to deal with a question that matters to the enquiry. It does not automatically settle every part of the return.
What the official source says
The Welsh Government’s technical guidance says that, while an enquiry is open, the WRA and the person who made the return may refer any question arising from the return to an appropriate tribunal if they agree.
- The question must arise from an enquiry that is still in progress.
- The WRA and the person making the return must both agree to the referral.
- There can be more than one referral during the same enquiry.
- The person making the return can withdraw a referral at any time.
- While referral proceedings continue, the WRA cannot issue a closure notice.
- During that period, the person cannot apply for a closure notice either.
- The tribunal’s answer binds both sides in the way described by the legislation.
A closure notice formally finishes the enquiry. It may also amend the return.
A referral is therefore not simply an extra step. For a time, it can prevent the enquiry reaching its normal end point.
What this means in practice
First, consider what needs deciding. A referral may help when one clear issue controls what happens next.
It may help less when the facts remain unclear or several connected points are unsettled.
Neither side can seek closure then.
People often miss that practical consequence.
- Check whether the WRA’s question is clear and limited.
- Decide whether both sides are willing to use a referral.
- Keep a written record of the exact question sent for determination.
- Expect the main enquiry to remain open while the referral continues.
- Keep the tribunal’s determination with the return and enquiry papers.
After a determination, the WRA must take it into account when reaching its conclusions.
If the return needs changing to reflect those conclusions, the WRA must also take the determination into account when framing that change.
How to analyse it
Begin with the question, not the label. Ask whether one issue from the LTT return needs an answer from both sides before the enquiry can sensibly move on.
- Is there an open WRA enquiry into the LTT return?
- What exact question has arisen from that return?
- Would an answer to that question help resolve the enquiry?
- Do both you and the WRA agree to a referral?
- Do you understand that a live referral pauses closure of the enquiry?
- Has a tribunal already decided the referred question?
- What change, if any, must follow from the answer?
If you remember only one point, make it this: agreeing to a referral can help, but neither side can close the enquiry while the referral is live.
Example
Leila receives questions from the WRA during an enquiry into her LTT return. One legal point may affect the final result, and other work depends on the answer.
Leila and the WRA agree to refer that point to a tribunal. Until the tribunal decides it, or Leila withdraws the referral, the WRA cannot close the enquiry and Leila cannot apply for a closure notice.
When the answer arrives, the WRA must use it when finishing the enquiry.
Why this can be difficult in practice
Defining the question is often difficult. A question that is too broad may not help. One that is too narrow may leave the real disagreement unresolved.
You might think a referral ends the enquiry. It does not. It decides the referred matter. The WRA must still reach conclusions on the enquiry as a whole.
- A referral needs both sides’ agreement; it is not a one-sided request.
- Several referrals can make the process harder to track.
- A return-maker may withdraw; effects remain unexplained.
- A decided question normally cannot be argued again on an appeal.
- The source identifies a special position for a preliminary legal issue decided in that appeal.
Key takeaways
- An LTT enquiry question can go to a tribunal only by agreement.
- A live referral stops the enquiry being closed through a closure notice.
- The WRA must use the tribunal’s answer when finishing the enquiry.
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.
Legislation
- TCMA 2016 Schedule 4 para 13 — referring enquiry questions to a tribunal by agreement (provision not found on legislation.gov.uk)
- TCMA 2016 Schedule 4 para 14 — stopping closure notices while referral proceedings continue (provision not found on legislation.gov.uk)
- TCMA 2016 Schedule 4 para 15 — effect of a tribunal determination on an enquiry (provision not found on legislation.gov.uk)
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 supplied material does not explain how the WRA and the person should record their agreement to a referral.
- The current text of the Tax Collection and Management (Wales) Act 2016 should be checked before relying on this procedure.
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.
- The LTT return and the WRA’s enquiry notice
- A clear statement of the question proposed for referral
- Written evidence that both sides agreed to the referral
- Any determination and correspondence about withdrawal or closure
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 enquiries: referring a question to a tribunal [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.] THE LAW THIS TURNS ON - TCMA 2016 Schedule 4 para 13 - referring enquiry questions to a tribunal by agreement https://www.legislation.gov.uk/anaw/2016/6/schedule/4/paragraph/13 - TCMA 2016 Schedule 4 para 14 - stopping closure notices while referral proceedings continue https://www.legislation.gov.uk/anaw/2016/6/schedule/4/paragraph/14 - TCMA 2016 Schedule 4 para 15 - effect of a tribunal determination on an enquiry https://www.legislation.gov.uk/anaw/2016/6/schedule/4/paragraph/15 Guidance page from the Welsh Revenue Authority on this topic (guidance, not law): https://www.gov.wales/tax-collection-and-management-wales-act-2016-tax-returns-enquiries-and-assessments-technical#5934 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 supplied material does not explain how the WRA and the person should record their agreement to a referral. - The current text of the Tax Collection and Management (Wales) Act 2016 should be checked before relying on this procedure. 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 enquiries: referring a question to a tribunal
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