In advance of the introduction of Welsh Land Transaction Tax (LTT), which replaced SDLT for Welsh land acquisitions from 1 April 2018, the Welsh Revenue Authority has published a number of pieces of guidance on the new rules. These include:

• general LTT guidance available here, here and here

• guidance on LTT returns and enquiries, available here

• LTT guidance on leases and trusts, available here and here.

Also, on 21 March 2018, HMRC published SDLT guidance on “cross-border” transactions (for example transactions where a single property spans the English-Welsh, or English-Scottish, border). The guidance can be viewed here