Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 8 paragraph 8

Returns by trustees

Schedule 8 paragraph 8 sets out who among the trustees of a settlement may file a land transaction tax return, and the declaration requirements that apply to those trustees.

• Any one or more of the responsible trustees for a land transaction may make or give the return for that transaction.
• The trustees who actually make the return are known as the "relevant trustees" for the purposes of Schedule 8.
• All of the relevant trustees must sign the declaration confirming that the return is complete and correct.
• This means that while not every responsible trustee needs to be involved in filing, every trustee who does participate must formally declare the return's accuracy.