Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 19

Time limits for WRA assessments — definition of "relevant date"

Schedule 23, paragraph 19 amends the definition of "relevant date" used for determining time limits within which the Welsh Revenue Authority (WRA) can make tax assessments, so that a relevant date can be established even where no tax return has been filed.

• The amendment adds a new scenario to the definition of "relevant date" covering cases where no tax return has been submitted at all.
• Where no return has been made, the relevant date becomes the date by which the WRA believes a return was required to have been filed.
• This ensures the WRA can still calculate and apply its assessment time limits even when a taxpayer has failed to submit a return.
• A minor wording change from "the tax return" to "a tax return" is also made for consistency with the new provision.