Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 45A

Amendment of tax return by taxpayer when enquiry is in progress

Section 45A explains what happens when a taxpayer amends their tax return while the Welsh Revenue Authority (WRA) is already conducting an enquiry into that return.

• If a taxpayer amends their tax return during an ongoing WRA enquiry, the amendment is treated as part of the original return for the purposes of the enquiry's scope.
• The amendment does not automatically take effect straight away — it only takes effect on the date the enquiry is completed.
• However, if WRA states in its closure notice that it has already taken the amendment into account in reaching its conclusions, the amendment is dealt with as part of those conclusions.
• Alternatively, if WRA states in the closure notice that the amendment is incorrect, the amendment will not stand.